[{"data":1,"prerenderedAt":27841},["ShallowReactive",2],{"tip-plan-comptable-compte-708-produits-des-activites-annexes":3,"plan-comptable-compte-708-produits-des-activites-annexes-similars":635},{"metadata":4,"sys":9,"fields":30},{"tags":5,"concepts":6,"contentType":7,"slug":8},[],[],"tip","fiches-pratiques/plan-comptable/compte-708-produits-des-activites-annexes",{"space":10,"id":15,"type":16,"createdAt":17,"updatedAt":18,"environment":19,"publishedVersion":23,"revision":24,"contentType":25,"locale":29},{"sys":11},{"type":12,"linkType":13,"id":14},"Link","Space","b76knntgaaiu","Fb8WTBIAUFItSVSHgMKWS","Entry","2025-04-25T13:20:08.632Z","2025-10-09T09:42:30.510Z",{"sys":20},{"id":21,"type":12,"linkType":22},"master","Environment",22,4,{"sys":26},{"type":12,"linkType":27,"id":28},"ContentType","tips","fr",{"metaTitle":31,"subtitle":32,"title":31,"author":33,"content":73,"slug":411,"faq_structured_data":216,"category":412,"summary":479},"Compte 708 - Produits des activités annexes","Le compte 708 enregistre les revenus issus d’activités annexes distincts de l’activité principale et soumis à la TVA et à l’impôt sur les sociétés.",{"metadata":34,"sys":37,"fields":49},{"tags":35,"concepts":36},[],[],{"space":38,"id":40,"type":16,"createdAt":41,"updatedAt":41,"environment":42,"publishedVersion":44,"revision":45,"contentType":46,"locale":29},{"sys":39},{"type":12,"linkType":13,"id":14},"1xNFQqEoeDmn8GWDqOuVVs","2025-04-24T14:06:52.900Z",{"sys":43},{"id":21,"type":12,"linkType":22},5,1,{"sys":47},{"type":12,"linkType":27,"id":48},"author",{"name":50,"image":51,"position":72},"Nader Zaim",{"metadata":52,"sys":55,"fields":63},{"tags":53,"concepts":54},[],[],{"space":56,"id":58,"type":59,"createdAt":60,"updatedAt":60,"environment":61,"publishedVersion":24,"revision":45,"locale":29},{"sys":57},{"type":12,"linkType":13,"id":14},"45Oc8UFBxhh6D0fTdCcwJU","Asset","2025-04-24T14:06:31.236Z",{"sys":62},{"id":21,"type":12,"linkType":22},{"title":50,"description":50,"file":64},{"url":65,"details":66,"fileName":70,"contentType":71},"//images.ctfassets.net/b76knntgaaiu/45Oc8UFBxhh6D0fTdCcwJU/1d870475d43beb5b545c371ffe346acb/Nader_Zaim.jpeg",{"size":67,"image":68},28106,{"width":69,"height":69},400,"Nader Zaim.jpeg","image/jpeg","Product Manager - PCG ",{"data":74,"content":75,"nodeType":410},{},[76,85,106,191,219,226,233,312,319,326,333,340,403],{"data":77,"content":78,"nodeType":84},{},[79],{"data":80,"marks":81,"value":82,"nodeType":83},{},[],"Description du compte 708","text","heading-2",{"data":86,"content":87,"nodeType":105},{},[88,92,101],{"data":89,"marks":90,"value":91,"nodeType":83},{},[],"Le compte 708 permet de comptabiliser les produits générés par des activités complémentaires à l'activité principale de l'entreprise. Il est crédité des revenus annexes qui augmentent les produits globaux tout en maintenant une distinction claire avec le cœur de métier.\n\nSelon ",{"data":93,"content":95,"nodeType":100},{"uri":94},"/fr/fiches-pratiques/plan-comptable/plan-comptable-general",[96],{"data":97,"marks":98,"value":99,"nodeType":83},{},[],"le PCG 2025","hyperlink",{"data":102,"marks":103,"value":104,"nodeType":83},{},[],", ce compte comprend plusieurs subdivisions :","paragraph",{"data":107,"content":108,"nodeType":190},{},[109,120,130,140,150,160,170,180],{"data":110,"content":111,"nodeType":119},{},[112],{"data":113,"content":114,"nodeType":105},{},[115],{"data":116,"marks":117,"value":118,"nodeType":83},{},[],"Le compte 7081 : Produits des services exploités dans l'intérêt du personnel","list-item",{"data":121,"content":122,"nodeType":119},{},[123],{"data":124,"content":125,"nodeType":105},{},[126],{"data":127,"marks":128,"value":129,"nodeType":83},{},[],"Le compte 7082 : Commissions et courtages",{"data":131,"content":132,"nodeType":119},{},[133],{"data":134,"content":135,"nodeType":105},{},[136],{"data":137,"marks":138,"value":139,"nodeType":83},{},[],"Le compte 7083 : Locations diverses",{"data":141,"content":142,"nodeType":119},{},[143],{"data":144,"content":145,"nodeType":105},{},[146],{"data":147,"marks":148,"value":149,"nodeType":83},{},[],"Le compte 7084 : Mise à disposition de personnel facturée",{"data":151,"content":152,"nodeType":119},{},[153],{"data":154,"content":155,"nodeType":105},{},[156],{"data":157,"marks":158,"value":159,"nodeType":83},{},[],"Le compte 7085 : Ports et frais accessoires facturés",{"data":161,"content":162,"nodeType":119},{},[163],{"data":164,"content":165,"nodeType":105},{},[166],{"data":167,"marks":168,"value":169,"nodeType":83},{},[],"Le compte 7086 : Bonis sur reprises d'emballages consignés",{"data":171,"content":172,"nodeType":119},{},[173],{"data":174,"content":175,"nodeType":105},{},[176],{"data":177,"marks":178,"value":179,"nodeType":83},{},[],"Le compte 7087 : Bonifications obtenues des clients et primes sur ventes",{"data":181,"content":182,"nodeType":119},{},[183],{"data":184,"content":185,"nodeType":105},{},[186],{"data":187,"marks":188,"value":189,"nodeType":83},{},[],"Le compte 7088 : Autres produits d'activités annexes (cessions d'approvisionnements)","unordered-list",{"data":192,"content":217,"nodeType":218},{"target":193},{"metadata":194,"sys":197,"fields":208},{"tags":195,"concepts":196},[],[],{"space":198,"id":200,"type":16,"createdAt":201,"updatedAt":201,"environment":202,"publishedVersion":204,"revision":45,"contentType":205,"locale":29},{"sys":199},{"type":12,"linkType":13,"id":14},"4NaOPs2Ts2j2eIfIFJ4SDJ","2025-06-05T09:01:03.046Z",{"sys":203},{"id":21,"type":12,"linkType":22},15,{"sys":206},{"type":12,"linkType":27,"id":207},"demoBanner",{"contentfulName":209,"backgroundColor":210,"variant":211,"title":212,"subtitle":213,"ctaText":214,"ctaLink":215,"steps":216},"PCG 2025","bg-pl-green-100","growth","Plan comptable général 2025","Télécharger les PCG 2025 en PDF (version complète)","Télécharger","https://6943065.fs1.hubspotusercontent-na1.net/hubfs/6943065/Plan%20comptable%202025%20-%20Pennylane.pdf",false,[],"embedded-entry-block",{"data":220,"content":221,"nodeType":84},{},[222],{"data":223,"marks":224,"value":225,"nodeType":83},{},[],"Quand utiliser le compte 708 ?",{"data":227,"content":228,"nodeType":105},{},[229],{"data":230,"marks":231,"value":232,"nodeType":83},{},[],"Le compte 708 est utilisé dans les situations suivantes :",{"data":234,"content":235,"nodeType":190},{},[236,252,267,282,297],{"data":237,"content":238,"nodeType":119},{},[239],{"data":240,"content":241,"nodeType":105},{},[242,248],{"data":243,"marks":244,"value":247,"nodeType":83},{},[245],{"type":246},"bold","Activités de sous-location",{"data":249,"marks":250,"value":251,"nodeType":83},{},[]," : Lorsqu'une entreprise génère des revenus en sous-louant des espaces non utilisés dans le cadre de son activité principale.",{"data":253,"content":254,"nodeType":119},{},[255],{"data":256,"content":257,"nodeType":105},{},[258,263],{"data":259,"marks":260,"value":262,"nodeType":83},{},[261],{"type":246},"Valorisation de sous-produits",{"data":264,"marks":265,"value":266,"nodeType":83},{},[]," : Pour enregistrer la vente de déchets, matériaux recyclables ou sous-produits issus du processus de production.",{"data":268,"content":269,"nodeType":119},{},[270],{"data":271,"content":272,"nodeType":105},{},[273,278],{"data":274,"marks":275,"value":277,"nodeType":83},{},[276],{"type":246},"Commissions et courtages",{"data":279,"marks":280,"value":281,"nodeType":83},{},[]," : Quand l'entreprise perçoit des commissions pour des services d'intermédiation qui ne constituent pas son activité principale.",{"data":283,"content":284,"nodeType":119},{},[285],{"data":286,"content":287,"nodeType":105},{},[288,293],{"data":289,"marks":290,"value":292,"nodeType":83},{},[291],{"type":246},"Prestations accessoires",{"data":294,"marks":295,"value":296,"nodeType":83},{},[]," : Pour comptabiliser les revenus issus de services secondaires comme la mise à disposition de personnel, la refacturation de frais de port, ou les services rendus au personnel.",{"data":298,"content":299,"nodeType":119},{},[300],{"data":301,"content":302,"nodeType":105},{},[303,308],{"data":304,"marks":305,"value":307,"nodeType":83},{},[306],{"type":246},"Revenus publicitaires",{"data":309,"marks":310,"value":311,"nodeType":83},{},[]," : Dans le cas où l'entreprise perçoit des revenus pour l'affichage de publicités sur ses supports (site web, locaux) sans que cela soit son activité principale.",{"data":313,"content":314,"nodeType":105},{},[315],{"data":316,"marks":317,"value":318,"nodeType":83},{},[],"Ce compte permet de distinguer clairement ces produits annexes des ventes principales enregistrées dans les comptes 701 à 707.",{"data":320,"content":321,"nodeType":105},{},[322],{"data":323,"marks":324,"value":325,"nodeType":83},{},[],"",{"data":327,"content":328,"nodeType":84},{},[329],{"data":330,"marks":331,"value":332,"nodeType":83},{},[],"Implications fiscales du compte 708",{"data":334,"content":335,"nodeType":105},{},[336],{"data":337,"marks":338,"value":339,"nodeType":83},{},[],"Les produits enregistrés au compte 708 ont plusieurs implications fiscales importantes :",{"data":341,"content":342,"nodeType":190},{},[343,358,373,388],{"data":344,"content":345,"nodeType":119},{},[346],{"data":347,"content":348,"nodeType":105},{},[349,354],{"data":350,"marks":351,"value":353,"nodeType":83},{},[352],{"type":246},"TVA",{"data":355,"marks":356,"value":357,"nodeType":83},{},[]," : Ces produits sont généralement soumis à la TVA au même titre que les autres produits d'exploitation, et doivent être déclarés comme tels. Le PCG 2025 précise que les produits sont enregistrés hors taxes collectées.",{"data":359,"content":360,"nodeType":119},{},[361],{"data":362,"content":363,"nodeType":105},{},[364,369],{"data":365,"marks":366,"value":368,"nodeType":83},{},[367],{"type":246},"Impôt sur les sociétés",{"data":370,"marks":371,"value":372,"nodeType":83},{},[]," : Les revenus des activités annexes sont intégrés dans la base imposable pour le calcul de l'impôt sur les sociétés, contribuant ainsi au résultat fiscal de l'entreprise.",{"data":374,"content":375,"nodeType":119},{},[376],{"data":377,"content":378,"nodeType":105},{},[379,384],{"data":380,"marks":381,"value":383,"nodeType":83},{},[382],{"type":246},"Distinction comptable",{"data":385,"marks":386,"value":387,"nodeType":83},{},[]," : La séparation claire entre produits principaux et annexes facilite l'analyse de la rentabilité des différentes activités de l'entreprise et peut être utile lors de contrôles fiscaux.",{"data":389,"content":390,"nodeType":119},{},[391],{"data":392,"content":393,"nodeType":105},{},[394,399],{"data":395,"marks":396,"value":398,"nodeType":83},{},[397],{"type":246},"Contreparties comptables",{"data":400,"marks":401,"value":402,"nodeType":83},{},[]," : Ces produits sont généralement comptabilisés avec comme contrepartie le compte 411 (Clients) pour les revenus générés à crédit ou les comptes de trésorerie (512) pour les paiements reçus au comptant.",{"data":404,"content":405,"nodeType":105},{},[406],{"data":407,"marks":408,"value":409,"nodeType":83},{},[],"Une attention particulière doit être portée à la nature des produits enregistrés dans ce compte pour s'assurer de leur traitement fiscal approprié, certains pouvant relever de régimes spécifiques selon leur nature.","document","compte-708-produits-des-activites-annexes",[413],{"metadata":414,"sys":417,"fields":429},{"tags":415,"concepts":416},[],[],{"space":418,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":423,"publishedVersion":425,"revision":24,"contentType":426,"locale":29},{"sys":419},{"type":12,"linkType":13,"id":14},"5opFeQIekm8f9NWyaVAZkT","2025-04-14T13:26:25.398Z","2025-09-16T12:01:01.254Z",{"sys":424},{"id":21,"type":12,"linkType":22},24,{"sys":427},{"type":12,"linkType":27,"id":428},"category",{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":433,"metaTitle":435,"metaDescription":436,"mainTitle":437,"subtitle":454,"heroImage":455,"ctaButton":477,"ctaLink":478},"Fiches pratiques - Plan Comptable","Plan comptable","plan-comptable",[434],"fiches-pratiques","Plan comptable général 2025 en ligne","Consultez gratuitement le plan comptable 2025 en ligne. Accédez à tous les comptes et sous-comptes à jour pour votre comptabilité professionnelle.",{"data":438,"content":439,"nodeType":410},{},[440,448],{"data":441,"content":442,"nodeType":447},{},[443],{"data":444,"marks":445,"value":446,"nodeType":83},{},[],"Plan comptable général","heading-1",{"data":449,"content":450,"nodeType":105},{},[451],{"data":452,"marks":453,"value":325,"nodeType":83},{},[],"Découvrez le plan comptable 2025 : toutes les références à jour pour votre comptabilité !",{"metadata":456,"sys":459,"fields":466},{"tags":457,"concepts":458},[],[],{"space":460,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":464,"publishedVersion":24,"revision":45,"locale":29},{"sys":461},{"type":12,"linkType":13,"id":14},"4Mw6RVB5amYXvnM02oxg37","2023-11-15T16:08:18.844Z",{"sys":465},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":468},"Facturation",{"url":469,"details":470,"fileName":475,"contentType":476},"//images.ctfassets.net/b76knntgaaiu/4Mw6RVB5amYXvnM02oxg37/b637bdb52767ea8a9f498ccb3d19a07d/Frame_10.png",{"size":471,"image":472},246703,{"width":473,"height":474},2001,2000,"Frame 10.png","image/png","noCta","https://start.pennylane.com/",{"nodeType":410,"data":480,"content":481},{},[482,489],{"nodeType":105,"content":483,"data":488},[484],{"nodeType":83,"value":485,"marks":486,"data":487},"L’essentiel à retenir",[],{},{},{"nodeType":190,"content":490,"data":634},[491,515,565,596,610],{"nodeType":119,"content":492,"data":514},[493],{"nodeType":105,"content":494,"data":513},[495,500,504,509],{"nodeType":83,"value":496,"marks":497,"data":499},"Compte 708",[498],{"type":246},{},{"nodeType":83,"value":501,"marks":502,"data":503}," : utilisé pour enregistrer les produits issus d'activités ",[],{},{"nodeType":83,"value":505,"marks":506,"data":508},"annexes",[507],{"type":246},{},{"nodeType":83,"value":510,"marks":511,"data":512}," à l'activité principale de l'entreprise.",[],{},{},{},{"nodeType":119,"content":516,"data":564},[517],{"nodeType":105,"content":518,"data":563},[519,524,528,533,537,542,545,550,554,559],{"nodeType":83,"value":520,"marks":521,"data":523},"Produits divers",[522],{"type":246},{},{"nodeType":83,"value":525,"marks":526,"data":527}," : inclut des revenus comme les ",[],{},{"nodeType":83,"value":529,"marks":530,"data":532},"services au personnel",[531],{"type":246},{},{"nodeType":83,"value":534,"marks":535,"data":536},", ",[],{},{"nodeType":83,"value":538,"marks":539,"data":541},"commissions",[540],{"type":246},{},{"nodeType":83,"value":534,"marks":543,"data":544},[],{},{"nodeType":83,"value":546,"marks":547,"data":549},"locations",[548],{"type":246},{},{"nodeType":83,"value":551,"marks":552,"data":553},", et ",[],{},{"nodeType":83,"value":555,"marks":556,"data":558},"publicités",[557],{"type":246},{},{"nodeType":83,"value":560,"marks":561,"data":562},".",[],{},{},{},{"nodeType":119,"content":566,"data":595},[567],{"nodeType":105,"content":568,"data":594},[569,574,578,582,586,591],{"nodeType":83,"value":570,"marks":571,"data":573},"TVA et impôt",[572],{"type":246},{},{"nodeType":83,"value":575,"marks":576,"data":577}," : les produits du compte 708 sont soumis à la ",[],{},{"nodeType":83,"value":353,"marks":579,"data":581},[580],{"type":246},{},{"nodeType":83,"value":583,"marks":584,"data":585}," et inclus dans la base imposable pour l'",[],{},{"nodeType":83,"value":587,"marks":588,"data":590},"impôt sur les sociétés",[589],{"type":246},{},{"nodeType":83,"value":560,"marks":592,"data":593},[],{},{},{},{"nodeType":119,"content":597,"data":609},[598],{"nodeType":105,"content":599,"data":608},[600,604],{"nodeType":83,"value":383,"marks":601,"data":603},[602],{"type":246},{},{"nodeType":83,"value":605,"marks":606,"data":607}," : la séparation entre produits principaux (comptes 701 à 707) et annexes facilite l’analyse de rentabilité et le contrôle fiscal.",[],{},{},{},{"nodeType":119,"content":611,"data":633},[612],{"nodeType":105,"content":613,"data":632},[614,619,623,628],{"nodeType":83,"value":615,"marks":616,"data":618},"Attention requise",[617],{"type":246},{},{"nodeType":83,"value":620,"marks":621,"data":622}," : il est crucial de bien ",[],{},{"nodeType":83,"value":624,"marks":625,"data":627},"vérifier",[626],{"type":246},{},{"nodeType":83,"value":629,"marks":630,"data":631}," la nature des produits pour assurer un traitement fiscal correct.",[],{},{},{},{},[636,685,734,783,832,881,930,979,1028,1077,1126,1175,1224,1273,1322,1371,1420,1469,1518,1567,1616,1665,1714,1763,1812,1861,1910,1959,2008,2057,2106,2155,2204,2253,2302,2351,2400,2449,2498,2547,2597,2646,2695,2744,2793,2843,2892,2941,2990,3039,3088,3137,3186,3235,3284,3333,3382,3431,3480,3529,3578,3627,3676,3725,3774,3823,3873,3922,3971,4020,4069,4118,4167,4216,4265,4314,4363,4412,4461,4510,4559,4608,4657,4707,4756,4805,4854,4903,4952,5001,5050,5099,5148,5197,5246,5295,5344,5393,5442,5491,5540,5589,5638,5687,5736,5785,5834,5883,5932,5981,6030,6079,6128,6177,6225,6274,6323,6372,6421,6470,6519,6568,6617,6666,6715,6764,6813,6862,6911,6960,7009,7058,7107,7156,7206,7255,7304,7353,7402,7451,7500,7549,7598,7647,7696,7745,7794,7843,7893,7942,7991,8040,8089,8138,8187,8236,8286,8335,8384,8433,8482,8531,8580,8630,8679,8728,8778,8827,8876,8925,8974,9023,9072,9121,9170,9219,9268,9317,9366,9415,9464,9513,9562,9611,9660,9709,9758,9807,9856,9905,9954,10003,10052,10101,10150,10199,10248,10297,10346,10395,10444,10493,10542,10591,10640,10689,10738,10787,10836,10885,10934,10983,11032,11081,11130,11179,11228,11277,11326,11375,11424,11473,11522,11571,11620,11669,11718,11767,11816,11865,11914,11963,12012,12062,12111,12160,12209,12258,12307,12356,12405,12454,12503,12552,12601,12650,12699,12748,12797,12846,12895,12944,12993,13042,13091,13140,13189,13238,13287,13336,13385,13434,13483,13532,13581,13630,13679,13728,13778,13827,13876,13925,13974,14023,14072,14121,14170,14219,14268,14317,14366,14415,14464,14512,14561,14610,14659,14708,14757,14806,14855,14905,14954,15003,15052,15101,15150,15199,15248,15297,15346,15395,15444,15493,15542,15591,15640,15689,15738,15787,15836,15885,15934,15983,16032,16081,16130,16179,16228,16277,16326,16375,16424,16473,16522,16571,16616,16666,16715,16764,16813,16862,16911,16960,17009,17058,17107,17157,17206,17255,17304,17353,17402,17451,17500,17549,17598,17647,17696,17745,17794,17843,17892,17940,17989,18038,18087,18136,18185,18234,18283,18332,18381,18430,18479,18528,18578,18627,18676,18726,18775,18824,18873,18922,18971,19020,19069,19118,19167,19216,19265,19314,19363,19412,19461,19510,19559,19608,19657,19706,19755,19804,19853,19902,19951,20000,20049,20098,20147,20196,20245,20294,20343,20392,20441,20490,20539,20588,20637,20687,20736,20785,20834,20883,20932,20981,21030,21079,21128,21177,21226,21275,21324,21373,21422,21471,21520,21569,21618,21667,21716,21765,21814,21863,21912,21961,22010,22059,22108,22157,22206,22255,22304,22353,22402,22451,22500,22549,22598,22647,22696,22745,22794,22844,22893,22942,22991,23040,23089,23138,23187,23236,23285,23334,23383,23432,23481,23530,23579,23628,23676,23725,23774,23823,23872,23921,23970,24019,24068,24117,24166,24215,24264,24313,24362,24411,24460,24509,24558,24607,24656,24705,24754,24803,24852,24901,24950,24999,25048,25097,25146,25195,25244,25293,25342,25391,25440,25489,25538,25588,25637,25686,25735,25784,25833,25882,25931,25980,26029,26078,26127,26176,26225,26274,26323,26372,26421,26470,26519,26567,26616,26665,26714,26763,26812,26861,26910,26959,27008,27057,27106,27155,27203,27252,27301,27350,27399,27448,27497,27546,27595,27644,27693,27743,27792],{"sys":637,"fields":640},{"id":638,"createdAt":639},"2kzthMf2TtIBTRilPsEV2o","2025-05-27T13:59:19.599Z",{"title":641,"slug":642,"articleIntro":641,"category":643},"45621 - Actionnaires - Capital souscrit et appelé, non versé","compte-45621-actionnaires-capital-souscrit-et-appele-non-verse",[644],{"metadata":645,"sys":648,"fields":655},{"tags":646,"concepts":647},[],[],{"space":649,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":651,"publishedVersion":425,"revision":24,"contentType":653,"locale":29},{"sys":650},{"type":12,"linkType":13,"id":14},{"sys":652},{"id":21,"type":12,"linkType":22},{"sys":654},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":656,"metaTitle":435,"metaDescription":436,"mainTitle":657,"subtitle":454,"heroImage":672,"ctaButton":477,"ctaLink":478},[434],{"data":658,"content":659,"nodeType":410},{},[660,666],{"data":661,"content":662,"nodeType":447},{},[663],{"data":664,"marks":665,"value":446,"nodeType":83},{},[],{"data":667,"content":668,"nodeType":105},{},[669],{"data":670,"marks":671,"value":325,"nodeType":83},{},[],{"metadata":673,"sys":676,"fields":681},{"tags":674,"concepts":675},[],[],{"space":677,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":679,"publishedVersion":24,"revision":45,"locale":29},{"sys":678},{"type":12,"linkType":13,"id":14},{"sys":680},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":682},{"url":469,"details":683,"fileName":475,"contentType":476},{"size":471,"image":684},{"width":473,"height":474},{"sys":686,"fields":689},{"id":687,"createdAt":688},"37VfMu5ivgaCYZWfOywBQV","2025-04-25T13:18:40.317Z",{"title":690,"slug":691,"articleIntro":690,"category":692},"Compte 44 - État et autres collectivités publiques","compte-44-etat-et-autres-collectivites-publiques",[693],{"metadata":694,"sys":697,"fields":704},{"tags":695,"concepts":696},[],[],{"space":698,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":700,"publishedVersion":425,"revision":24,"contentType":702,"locale":29},{"sys":699},{"type":12,"linkType":13,"id":14},{"sys":701},{"id":21,"type":12,"linkType":22},{"sys":703},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":705,"metaTitle":435,"metaDescription":436,"mainTitle":706,"subtitle":454,"heroImage":721,"ctaButton":477,"ctaLink":478},[434],{"data":707,"content":708,"nodeType":410},{},[709,715],{"data":710,"content":711,"nodeType":447},{},[712],{"data":713,"marks":714,"value":446,"nodeType":83},{},[],{"data":716,"content":717,"nodeType":105},{},[718],{"data":719,"marks":720,"value":325,"nodeType":83},{},[],{"metadata":722,"sys":725,"fields":730},{"tags":723,"concepts":724},[],[],{"space":726,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":728,"publishedVersion":24,"revision":45,"locale":29},{"sys":727},{"type":12,"linkType":13,"id":14},{"sys":729},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":731},{"url":469,"details":732,"fileName":475,"contentType":476},{"size":471,"image":733},{"width":473,"height":474},{"sys":735,"fields":738},{"id":736,"createdAt":737},"4d5F3Xo0kk6VyvJy9OlMaF","2025-05-27T13:59:59.645Z",{"title":739,"slug":740,"articleIntro":739,"category":741},"496 - Dépréciations des comptes de débiteurs divers","compte-496-depreciations-des-comptes-de-debiteurs-divers",[742],{"metadata":743,"sys":746,"fields":753},{"tags":744,"concepts":745},[],[],{"space":747,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":749,"publishedVersion":425,"revision":24,"contentType":751,"locale":29},{"sys":748},{"type":12,"linkType":13,"id":14},{"sys":750},{"id":21,"type":12,"linkType":22},{"sys":752},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":754,"metaTitle":435,"metaDescription":436,"mainTitle":755,"subtitle":454,"heroImage":770,"ctaButton":477,"ctaLink":478},[434],{"data":756,"content":757,"nodeType":410},{},[758,764],{"data":759,"content":760,"nodeType":447},{},[761],{"data":762,"marks":763,"value":446,"nodeType":83},{},[],{"data":765,"content":766,"nodeType":105},{},[767],{"data":768,"marks":769,"value":325,"nodeType":83},{},[],{"metadata":771,"sys":774,"fields":779},{"tags":772,"concepts":773},[],[],{"space":775,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":777,"publishedVersion":24,"revision":45,"locale":29},{"sys":776},{"type":12,"linkType":13,"id":14},{"sys":778},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":780},{"url":469,"details":781,"fileName":475,"contentType":476},{"size":471,"image":782},{"width":473,"height":474},{"sys":784,"fields":787},{"id":785,"createdAt":786},"0H9I7WpUywhjl2hYLs1SD","2025-04-25T13:19:57.095Z",{"title":788,"slug":789,"articleIntro":-1,"category":790},"Compte 6615 - Intérêts des comptes courants et des dépôts créditeurs","compte-6615---interets-des-comptes-courants-et-des-depots-crediteurs",[791],{"metadata":792,"sys":795,"fields":802},{"tags":793,"concepts":794},[],[],{"space":796,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":798,"publishedVersion":425,"revision":24,"contentType":800,"locale":29},{"sys":797},{"type":12,"linkType":13,"id":14},{"sys":799},{"id":21,"type":12,"linkType":22},{"sys":801},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":803,"metaTitle":435,"metaDescription":436,"mainTitle":804,"subtitle":454,"heroImage":819,"ctaButton":477,"ctaLink":478},[434],{"data":805,"content":806,"nodeType":410},{},[807,813],{"data":808,"content":809,"nodeType":447},{},[810],{"data":811,"marks":812,"value":446,"nodeType":83},{},[],{"data":814,"content":815,"nodeType":105},{},[816],{"data":817,"marks":818,"value":325,"nodeType":83},{},[],{"metadata":820,"sys":823,"fields":828},{"tags":821,"concepts":822},[],[],{"space":824,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":826,"publishedVersion":24,"revision":45,"locale":29},{"sys":825},{"type":12,"linkType":13,"id":14},{"sys":827},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":829},{"url":469,"details":830,"fileName":475,"contentType":476},{"size":471,"image":831},{"width":473,"height":474},{"sys":833,"fields":836},{"id":834,"createdAt":835},"3kDtTyQqMsch7cfnIKe3js","2025-05-27T13:56:39.155Z",{"title":837,"slug":838,"articleIntro":837,"category":839},"169 - Primes de remboursement des obligations","compte-169-primes-de-remboursement-des-obligations",[840],{"metadata":841,"sys":844,"fields":851},{"tags":842,"concepts":843},[],[],{"space":845,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":847,"publishedVersion":425,"revision":24,"contentType":849,"locale":29},{"sys":846},{"type":12,"linkType":13,"id":14},{"sys":848},{"id":21,"type":12,"linkType":22},{"sys":850},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":852,"metaTitle":435,"metaDescription":436,"mainTitle":853,"subtitle":454,"heroImage":868,"ctaButton":477,"ctaLink":478},[434],{"data":854,"content":855,"nodeType":410},{},[856,862],{"data":857,"content":858,"nodeType":447},{},[859],{"data":860,"marks":861,"value":446,"nodeType":83},{},[],{"data":863,"content":864,"nodeType":105},{},[865],{"data":866,"marks":867,"value":325,"nodeType":83},{},[],{"metadata":869,"sys":872,"fields":877},{"tags":870,"concepts":871},[],[],{"space":873,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":875,"publishedVersion":24,"revision":45,"locale":29},{"sys":874},{"type":12,"linkType":13,"id":14},{"sys":876},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":878},{"url":469,"details":879,"fileName":475,"contentType":476},{"size":471,"image":880},{"width":473,"height":474},{"sys":882,"fields":885},{"id":883,"createdAt":884},"7GAiAncoFjrKCWpfINaOIU","2025-04-25T13:18:08.629Z",{"title":886,"slug":887,"articleIntro":886,"category":888},"Compte 214 - Constructions sur sol d'autrui","compte-214-constructions-sur-sol-d-autrui",[889],{"metadata":890,"sys":893,"fields":900},{"tags":891,"concepts":892},[],[],{"space":894,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":896,"publishedVersion":425,"revision":24,"contentType":898,"locale":29},{"sys":895},{"type":12,"linkType":13,"id":14},{"sys":897},{"id":21,"type":12,"linkType":22},{"sys":899},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":901,"metaTitle":435,"metaDescription":436,"mainTitle":902,"subtitle":454,"heroImage":917,"ctaButton":477,"ctaLink":478},[434],{"data":903,"content":904,"nodeType":410},{},[905,911],{"data":906,"content":907,"nodeType":447},{},[908],{"data":909,"marks":910,"value":446,"nodeType":83},{},[],{"data":912,"content":913,"nodeType":105},{},[914],{"data":915,"marks":916,"value":325,"nodeType":83},{},[],{"metadata":918,"sys":921,"fields":926},{"tags":919,"concepts":920},[],[],{"space":922,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":924,"publishedVersion":24,"revision":45,"locale":29},{"sys":923},{"type":12,"linkType":13,"id":14},{"sys":925},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":927},{"url":469,"details":928,"fileName":475,"contentType":476},{"size":471,"image":929},{"width":473,"height":474},{"sys":931,"fields":934},{"id":932,"createdAt":933},"1CWDUuUxltOdzCb3GHXn9c","2025-05-27T14:01:49.284Z",{"title":935,"slug":936,"articleIntro":935,"category":937},"6335 - Versements libératoires ouvrant droit à l'exonération de la taxe d'apprentissage","compte-6335-versements-liberatoires-ouvrant-droit-a-l-exoneration-de-la-taxe-d-apprentissage",[938],{"metadata":939,"sys":942,"fields":949},{"tags":940,"concepts":941},[],[],{"space":943,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":945,"publishedVersion":425,"revision":24,"contentType":947,"locale":29},{"sys":944},{"type":12,"linkType":13,"id":14},{"sys":946},{"id":21,"type":12,"linkType":22},{"sys":948},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":950,"metaTitle":435,"metaDescription":436,"mainTitle":951,"subtitle":454,"heroImage":966,"ctaButton":477,"ctaLink":478},[434],{"data":952,"content":953,"nodeType":410},{},[954,960],{"data":955,"content":956,"nodeType":447},{},[957],{"data":958,"marks":959,"value":446,"nodeType":83},{},[],{"data":961,"content":962,"nodeType":105},{},[963],{"data":964,"marks":965,"value":325,"nodeType":83},{},[],{"metadata":967,"sys":970,"fields":975},{"tags":968,"concepts":969},[],[],{"space":971,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":973,"publishedVersion":24,"revision":45,"locale":29},{"sys":972},{"type":12,"linkType":13,"id":14},{"sys":974},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":976},{"url":469,"details":977,"fileName":475,"contentType":476},{"size":471,"image":978},{"width":473,"height":474},{"sys":980,"fields":983},{"id":981,"createdAt":982},"2v3ZBbUytXUvknAum4u5yw","2025-04-25T13:18:43.838Z",{"title":984,"slug":985,"articleIntro":984,"category":986},"Compte 418 - Clients - Produits non encore facturés","compte-418-clients-produits-non-encore-factures",[987],{"metadata":988,"sys":991,"fields":998},{"tags":989,"concepts":990},[],[],{"space":992,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":994,"publishedVersion":425,"revision":24,"contentType":996,"locale":29},{"sys":993},{"type":12,"linkType":13,"id":14},{"sys":995},{"id":21,"type":12,"linkType":22},{"sys":997},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":999,"metaTitle":435,"metaDescription":436,"mainTitle":1000,"subtitle":454,"heroImage":1015,"ctaButton":477,"ctaLink":478},[434],{"data":1001,"content":1002,"nodeType":410},{},[1003,1009],{"data":1004,"content":1005,"nodeType":447},{},[1006],{"data":1007,"marks":1008,"value":446,"nodeType":83},{},[],{"data":1010,"content":1011,"nodeType":105},{},[1012],{"data":1013,"marks":1014,"value":325,"nodeType":83},{},[],{"metadata":1016,"sys":1019,"fields":1024},{"tags":1017,"concepts":1018},[],[],{"space":1020,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1022,"publishedVersion":24,"revision":45,"locale":29},{"sys":1021},{"type":12,"linkType":13,"id":14},{"sys":1023},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1025},{"url":469,"details":1026,"fileName":475,"contentType":476},{"size":471,"image":1027},{"width":473,"height":474},{"sys":1029,"fields":1032},{"id":1030,"createdAt":1031},"69NeirD8QMF9ZENlF3DWHe","2025-04-25T13:20:02.220Z",{"title":1033,"slug":1034,"articleIntro":-1,"category":1035},"Compte 6713 - Dons, libéralités","compte-6713-dons-liberalites",[1036],{"metadata":1037,"sys":1040,"fields":1047},{"tags":1038,"concepts":1039},[],[],{"space":1041,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1043,"publishedVersion":425,"revision":24,"contentType":1045,"locale":29},{"sys":1042},{"type":12,"linkType":13,"id":14},{"sys":1044},{"id":21,"type":12,"linkType":22},{"sys":1046},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1048,"metaTitle":435,"metaDescription":436,"mainTitle":1049,"subtitle":454,"heroImage":1064,"ctaButton":477,"ctaLink":478},[434],{"data":1050,"content":1051,"nodeType":410},{},[1052,1058],{"data":1053,"content":1054,"nodeType":447},{},[1055],{"data":1056,"marks":1057,"value":446,"nodeType":83},{},[],{"data":1059,"content":1060,"nodeType":105},{},[1061],{"data":1062,"marks":1063,"value":325,"nodeType":83},{},[],{"metadata":1065,"sys":1068,"fields":1073},{"tags":1066,"concepts":1067},[],[],{"space":1069,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1071,"publishedVersion":24,"revision":45,"locale":29},{"sys":1070},{"type":12,"linkType":13,"id":14},{"sys":1072},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1074},{"url":469,"details":1075,"fileName":475,"contentType":476},{"size":471,"image":1076},{"width":473,"height":474},{"sys":1078,"fields":1081},{"id":1079,"createdAt":1080},"uYAVBxV07JMdo9OIl7cui","2025-04-25T13:19:42.205Z",{"title":1082,"slug":1083,"articleIntro":1082,"category":1084},"Compte 6256 - Missions","compte-6256-missions",[1085],{"metadata":1086,"sys":1089,"fields":1096},{"tags":1087,"concepts":1088},[],[],{"space":1090,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1092,"publishedVersion":425,"revision":24,"contentType":1094,"locale":29},{"sys":1091},{"type":12,"linkType":13,"id":14},{"sys":1093},{"id":21,"type":12,"linkType":22},{"sys":1095},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1097,"metaTitle":435,"metaDescription":436,"mainTitle":1098,"subtitle":454,"heroImage":1113,"ctaButton":477,"ctaLink":478},[434],{"data":1099,"content":1100,"nodeType":410},{},[1101,1107],{"data":1102,"content":1103,"nodeType":447},{},[1104],{"data":1105,"marks":1106,"value":446,"nodeType":83},{},[],{"data":1108,"content":1109,"nodeType":105},{},[1110],{"data":1111,"marks":1112,"value":325,"nodeType":83},{},[],{"metadata":1114,"sys":1117,"fields":1122},{"tags":1115,"concepts":1116},[],[],{"space":1118,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1120,"publishedVersion":24,"revision":45,"locale":29},{"sys":1119},{"type":12,"linkType":13,"id":14},{"sys":1121},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1123},{"url":469,"details":1124,"fileName":475,"contentType":476},{"size":471,"image":1125},{"width":473,"height":474},{"sys":1127,"fields":1130},{"id":1128,"createdAt":1129},"3btyx9jhxAIcewnLHpjGGx","2025-05-27T13:59:29.192Z",{"title":1131,"slug":1132,"articleIntro":1131,"category":1133},"458 - Associés - Opérations faites en commun et en GIE","compte-458-associes-operations-faites-en-commun-et-en-gie",[1134],{"metadata":1135,"sys":1138,"fields":1145},{"tags":1136,"concepts":1137},[],[],{"space":1139,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1141,"publishedVersion":425,"revision":24,"contentType":1143,"locale":29},{"sys":1140},{"type":12,"linkType":13,"id":14},{"sys":1142},{"id":21,"type":12,"linkType":22},{"sys":1144},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1146,"metaTitle":435,"metaDescription":436,"mainTitle":1147,"subtitle":454,"heroImage":1162,"ctaButton":477,"ctaLink":478},[434],{"data":1148,"content":1149,"nodeType":410},{},[1150,1156],{"data":1151,"content":1152,"nodeType":447},{},[1153],{"data":1154,"marks":1155,"value":446,"nodeType":83},{},[],{"data":1157,"content":1158,"nodeType":105},{},[1159],{"data":1160,"marks":1161,"value":325,"nodeType":83},{},[],{"metadata":1163,"sys":1166,"fields":1171},{"tags":1164,"concepts":1165},[],[],{"space":1167,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1169,"publishedVersion":24,"revision":45,"locale":29},{"sys":1168},{"type":12,"linkType":13,"id":14},{"sys":1170},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1172},{"url":469,"details":1173,"fileName":475,"contentType":476},{"size":471,"image":1174},{"width":473,"height":474},{"sys":1176,"fields":1179},{"id":1177,"createdAt":1178},"g79IvahAOPptbQrIs7gFb","2025-04-25T13:19:08.699Z",{"title":1180,"slug":1181,"articleIntro":1180,"category":1182},"Compte 53 - Caisse","compte-53-caisse",[1183],{"metadata":1184,"sys":1187,"fields":1194},{"tags":1185,"concepts":1186},[],[],{"space":1188,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1190,"publishedVersion":425,"revision":24,"contentType":1192,"locale":29},{"sys":1189},{"type":12,"linkType":13,"id":14},{"sys":1191},{"id":21,"type":12,"linkType":22},{"sys":1193},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1195,"metaTitle":435,"metaDescription":436,"mainTitle":1196,"subtitle":454,"heroImage":1211,"ctaButton":477,"ctaLink":478},[434],{"data":1197,"content":1198,"nodeType":410},{},[1199,1205],{"data":1200,"content":1201,"nodeType":447},{},[1202],{"data":1203,"marks":1204,"value":446,"nodeType":83},{},[],{"data":1206,"content":1207,"nodeType":105},{},[1208],{"data":1209,"marks":1210,"value":325,"nodeType":83},{},[],{"metadata":1212,"sys":1215,"fields":1220},{"tags":1213,"concepts":1214},[],[],{"space":1216,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1218,"publishedVersion":24,"revision":45,"locale":29},{"sys":1217},{"type":12,"linkType":13,"id":14},{"sys":1219},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1221},{"url":469,"details":1222,"fileName":475,"contentType":476},{"size":471,"image":1223},{"width":473,"height":474},{"sys":1225,"fields":1228},{"id":1226,"createdAt":1227},"2qvm8isGYgCVTaF1ZiUCRL","2025-05-27T14:02:19.232Z",{"title":1229,"slug":1230,"articleIntro":1229,"category":1231},"671 - Charges exceptionnelles sur opérations de gestion","compte-671-charges-exceptionnelles-sur-operations-de-gestion",[1232],{"metadata":1233,"sys":1236,"fields":1243},{"tags":1234,"concepts":1235},[],[],{"space":1237,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1239,"publishedVersion":425,"revision":24,"contentType":1241,"locale":29},{"sys":1238},{"type":12,"linkType":13,"id":14},{"sys":1240},{"id":21,"type":12,"linkType":22},{"sys":1242},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1244,"metaTitle":435,"metaDescription":436,"mainTitle":1245,"subtitle":454,"heroImage":1260,"ctaButton":477,"ctaLink":478},[434],{"data":1246,"content":1247,"nodeType":410},{},[1248,1254],{"data":1249,"content":1250,"nodeType":447},{},[1251],{"data":1252,"marks":1253,"value":446,"nodeType":83},{},[],{"data":1255,"content":1256,"nodeType":105},{},[1257],{"data":1258,"marks":1259,"value":325,"nodeType":83},{},[],{"metadata":1261,"sys":1264,"fields":1269},{"tags":1262,"concepts":1263},[],[],{"space":1265,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1267,"publishedVersion":24,"revision":45,"locale":29},{"sys":1266},{"type":12,"linkType":13,"id":14},{"sys":1268},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1270},{"url":469,"details":1271,"fileName":475,"contentType":476},{"size":471,"image":1272},{"width":473,"height":474},{"sys":1274,"fields":1277},{"id":1275,"createdAt":1276},"2fGN72J1xH3CFZIMTs71iW","2025-04-25T13:19:08.663Z",{"title":1278,"slug":1279,"articleIntro":1278,"category":1280},"Compte 50 - Valeurs mobilières de placement","compte-50-valeurs-mobilieres-de-placement",[1281],{"metadata":1282,"sys":1285,"fields":1292},{"tags":1283,"concepts":1284},[],[],{"space":1286,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1288,"publishedVersion":425,"revision":24,"contentType":1290,"locale":29},{"sys":1287},{"type":12,"linkType":13,"id":14},{"sys":1289},{"id":21,"type":12,"linkType":22},{"sys":1291},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1293,"metaTitle":435,"metaDescription":436,"mainTitle":1294,"subtitle":454,"heroImage":1309,"ctaButton":477,"ctaLink":478},[434],{"data":1295,"content":1296,"nodeType":410},{},[1297,1303],{"data":1298,"content":1299,"nodeType":447},{},[1300],{"data":1301,"marks":1302,"value":446,"nodeType":83},{},[],{"data":1304,"content":1305,"nodeType":105},{},[1306],{"data":1307,"marks":1308,"value":325,"nodeType":83},{},[],{"metadata":1310,"sys":1313,"fields":1318},{"tags":1311,"concepts":1312},[],[],{"space":1314,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1316,"publishedVersion":24,"revision":45,"locale":29},{"sys":1315},{"type":12,"linkType":13,"id":14},{"sys":1317},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1319},{"url":469,"details":1320,"fileName":475,"contentType":476},{"size":471,"image":1321},{"width":473,"height":474},{"sys":1323,"fields":1326},{"id":1324,"createdAt":1325},"G8m89Jgu6NrNvbKoLa4ms","2025-05-27T14:01:29.338Z",{"title":1327,"slug":1328,"articleIntro":1327,"category":1329},"6272 - Commissions et frais sur émission d'emprunts","compte-6272-commissions-et-frais-sur-emission-d-emprunts",[1330],{"metadata":1331,"sys":1334,"fields":1341},{"tags":1332,"concepts":1333},[],[],{"space":1335,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1337,"publishedVersion":425,"revision":24,"contentType":1339,"locale":29},{"sys":1336},{"type":12,"linkType":13,"id":14},{"sys":1338},{"id":21,"type":12,"linkType":22},{"sys":1340},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1342,"metaTitle":435,"metaDescription":436,"mainTitle":1343,"subtitle":454,"heroImage":1358,"ctaButton":477,"ctaLink":478},[434],{"data":1344,"content":1345,"nodeType":410},{},[1346,1352],{"data":1347,"content":1348,"nodeType":447},{},[1349],{"data":1350,"marks":1351,"value":446,"nodeType":83},{},[],{"data":1353,"content":1354,"nodeType":105},{},[1355],{"data":1356,"marks":1357,"value":325,"nodeType":83},{},[],{"metadata":1359,"sys":1362,"fields":1367},{"tags":1360,"concepts":1361},[],[],{"space":1363,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1365,"publishedVersion":24,"revision":45,"locale":29},{"sys":1364},{"type":12,"linkType":13,"id":14},{"sys":1366},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1368},{"url":469,"details":1369,"fileName":475,"contentType":476},{"size":471,"image":1370},{"width":473,"height":474},{"sys":1372,"fields":1375},{"id":1373,"createdAt":1374},"3aQGFYwr4LzT6Zx1xrNmhi","2025-04-25T13:18:50.257Z",{"title":1376,"slug":1377,"articleIntro":1376,"category":1378},"Compte 44586 - Taxes sur le chiffre d'affaires sur factures non parvenues","compte-44586-taxes-sur-le-chiffre-daffaires-sur-factures-non-parvenues",[1379],{"metadata":1380,"sys":1383,"fields":1390},{"tags":1381,"concepts":1382},[],[],{"space":1384,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1386,"publishedVersion":425,"revision":24,"contentType":1388,"locale":29},{"sys":1385},{"type":12,"linkType":13,"id":14},{"sys":1387},{"id":21,"type":12,"linkType":22},{"sys":1389},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1391,"metaTitle":435,"metaDescription":436,"mainTitle":1392,"subtitle":454,"heroImage":1407,"ctaButton":477,"ctaLink":478},[434],{"data":1393,"content":1394,"nodeType":410},{},[1395,1401],{"data":1396,"content":1397,"nodeType":447},{},[1398],{"data":1399,"marks":1400,"value":446,"nodeType":83},{},[],{"data":1402,"content":1403,"nodeType":105},{},[1404],{"data":1405,"marks":1406,"value":325,"nodeType":83},{},[],{"metadata":1408,"sys":1411,"fields":1416},{"tags":1409,"concepts":1410},[],[],{"space":1412,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1414,"publishedVersion":24,"revision":45,"locale":29},{"sys":1413},{"type":12,"linkType":13,"id":14},{"sys":1415},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1417},{"url":469,"details":1418,"fileName":475,"contentType":476},{"size":471,"image":1419},{"width":473,"height":474},{"sys":1421,"fields":1424},{"id":1422,"createdAt":1423},"7fGbGDeJrkxblKmEfqclPr","2025-05-27T13:59:29.166Z",{"title":1425,"slug":1426,"articleIntro":1425,"category":1427},"465 - Créances sur cessions de valeurs mobilières de placement","compte-465-creances-sur-cessions-de-valeurs-mobilieres-de-placement",[1428],{"metadata":1429,"sys":1432,"fields":1439},{"tags":1430,"concepts":1431},[],[],{"space":1433,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1435,"publishedVersion":425,"revision":24,"contentType":1437,"locale":29},{"sys":1434},{"type":12,"linkType":13,"id":14},{"sys":1436},{"id":21,"type":12,"linkType":22},{"sys":1438},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1440,"metaTitle":435,"metaDescription":436,"mainTitle":1441,"subtitle":454,"heroImage":1456,"ctaButton":477,"ctaLink":478},[434],{"data":1442,"content":1443,"nodeType":410},{},[1444,1450],{"data":1445,"content":1446,"nodeType":447},{},[1447],{"data":1448,"marks":1449,"value":446,"nodeType":83},{},[],{"data":1451,"content":1452,"nodeType":105},{},[1453],{"data":1454,"marks":1455,"value":325,"nodeType":83},{},[],{"metadata":1457,"sys":1460,"fields":1465},{"tags":1458,"concepts":1459},[],[],{"space":1461,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1463,"publishedVersion":24,"revision":45,"locale":29},{"sys":1462},{"type":12,"linkType":13,"id":14},{"sys":1464},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1466},{"url":469,"details":1467,"fileName":475,"contentType":476},{"size":471,"image":1468},{"width":473,"height":474},{"sys":1470,"fields":1473},{"id":1471,"createdAt":1472},"7FwXVUh9j3U3xD6JhtsdDu","2025-05-27T13:58:49.174Z",{"title":1474,"slug":1475,"articleIntro":1474,"category":1476},"426 - Personnel - Dépôts","compte-426-personnel-depots",[1477],{"metadata":1478,"sys":1481,"fields":1488},{"tags":1479,"concepts":1480},[],[],{"space":1482,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1484,"publishedVersion":425,"revision":24,"contentType":1486,"locale":29},{"sys":1483},{"type":12,"linkType":13,"id":14},{"sys":1485},{"id":21,"type":12,"linkType":22},{"sys":1487},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1489,"metaTitle":435,"metaDescription":436,"mainTitle":1490,"subtitle":454,"heroImage":1505,"ctaButton":477,"ctaLink":478},[434],{"data":1491,"content":1492,"nodeType":410},{},[1493,1499],{"data":1494,"content":1495,"nodeType":447},{},[1496],{"data":1497,"marks":1498,"value":446,"nodeType":83},{},[],{"data":1500,"content":1501,"nodeType":105},{},[1502],{"data":1503,"marks":1504,"value":325,"nodeType":83},{},[],{"metadata":1506,"sys":1509,"fields":1514},{"tags":1507,"concepts":1508},[],[],{"space":1510,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1512,"publishedVersion":24,"revision":45,"locale":29},{"sys":1511},{"type":12,"linkType":13,"id":14},{"sys":1513},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1515},{"url":469,"details":1516,"fileName":475,"contentType":476},{"size":471,"image":1517},{"width":473,"height":474},{"sys":1519,"fields":1522},{"id":1520,"createdAt":1521},"1uUMR3rE1WBxllPCU8VtL1","2025-05-27T13:58:39.135Z",{"title":1523,"slug":1524,"articleIntro":1523,"category":1525},"4196 - Clients - Dettes sur emballages et matériels consignés","compte-4196-clients-dettes-sur-emballages-et-materiels-consignes",[1526],{"metadata":1527,"sys":1530,"fields":1537},{"tags":1528,"concepts":1529},[],[],{"space":1531,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1533,"publishedVersion":425,"revision":24,"contentType":1535,"locale":29},{"sys":1532},{"type":12,"linkType":13,"id":14},{"sys":1534},{"id":21,"type":12,"linkType":22},{"sys":1536},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1538,"metaTitle":435,"metaDescription":436,"mainTitle":1539,"subtitle":454,"heroImage":1554,"ctaButton":477,"ctaLink":478},[434],{"data":1540,"content":1541,"nodeType":410},{},[1542,1548],{"data":1543,"content":1544,"nodeType":447},{},[1545],{"data":1546,"marks":1547,"value":446,"nodeType":83},{},[],{"data":1549,"content":1550,"nodeType":105},{},[1551],{"data":1552,"marks":1553,"value":325,"nodeType":83},{},[],{"metadata":1555,"sys":1558,"fields":1563},{"tags":1556,"concepts":1557},[],[],{"space":1559,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1561,"publishedVersion":24,"revision":45,"locale":29},{"sys":1560},{"type":12,"linkType":13,"id":14},{"sys":1562},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1564},{"url":469,"details":1565,"fileName":475,"contentType":476},{"size":471,"image":1566},{"width":473,"height":474},{"sys":1568,"fields":1571},{"id":1569,"createdAt":1570},"1ghhK3zl6VNJqW9Ek0VBTT","2025-04-25T13:20:22.180Z",{"title":1572,"slug":1573,"articleIntro":-1,"category":1574},"Compte 777 - Quote-part de subventions d'investissement virée au compte de résultat","compte-777-quote-part-de-subventions-d-investissement-viree-au-compte-de-resultat",[1575],{"metadata":1576,"sys":1579,"fields":1586},{"tags":1577,"concepts":1578},[],[],{"space":1580,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1582,"publishedVersion":425,"revision":24,"contentType":1584,"locale":29},{"sys":1581},{"type":12,"linkType":13,"id":14},{"sys":1583},{"id":21,"type":12,"linkType":22},{"sys":1585},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1587,"metaTitle":435,"metaDescription":436,"mainTitle":1588,"subtitle":454,"heroImage":1603,"ctaButton":477,"ctaLink":478},[434],{"data":1589,"content":1590,"nodeType":410},{},[1591,1597],{"data":1592,"content":1593,"nodeType":447},{},[1594],{"data":1595,"marks":1596,"value":446,"nodeType":83},{},[],{"data":1598,"content":1599,"nodeType":105},{},[1600],{"data":1601,"marks":1602,"value":325,"nodeType":83},{},[],{"metadata":1604,"sys":1607,"fields":1612},{"tags":1605,"concepts":1606},[],[],{"space":1608,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1610,"publishedVersion":24,"revision":45,"locale":29},{"sys":1609},{"type":12,"linkType":13,"id":14},{"sys":1611},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1613},{"url":469,"details":1614,"fileName":475,"contentType":476},{"size":471,"image":1615},{"width":473,"height":474},{"sys":1617,"fields":1620},{"id":1618,"createdAt":1619},"5rheFVOqjJg34hRYpLjSH1","2025-05-27T13:58:59.220Z",{"title":1621,"slug":1622,"articleIntro":1621,"category":1623},"4387 - Produits à recevoir","compte-4387-produits-a-recevoir",[1624],{"metadata":1625,"sys":1628,"fields":1635},{"tags":1626,"concepts":1627},[],[],{"space":1629,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1631,"publishedVersion":425,"revision":24,"contentType":1633,"locale":29},{"sys":1630},{"type":12,"linkType":13,"id":14},{"sys":1632},{"id":21,"type":12,"linkType":22},{"sys":1634},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1636,"metaTitle":435,"metaDescription":436,"mainTitle":1637,"subtitle":454,"heroImage":1652,"ctaButton":477,"ctaLink":478},[434],{"data":1638,"content":1639,"nodeType":410},{},[1640,1646],{"data":1641,"content":1642,"nodeType":447},{},[1643],{"data":1644,"marks":1645,"value":446,"nodeType":83},{},[],{"data":1647,"content":1648,"nodeType":105},{},[1649],{"data":1650,"marks":1651,"value":325,"nodeType":83},{},[],{"metadata":1653,"sys":1656,"fields":1661},{"tags":1654,"concepts":1655},[],[],{"space":1657,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1659,"publishedVersion":24,"revision":45,"locale":29},{"sys":1658},{"type":12,"linkType":13,"id":14},{"sys":1660},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1662},{"url":469,"details":1663,"fileName":475,"contentType":476},{"size":471,"image":1664},{"width":473,"height":474},{"sys":1666,"fields":1669},{"id":1667,"createdAt":1668},"1ix2vgcI9M0rKReUjhOebB","2025-04-25T13:17:48.543Z",{"title":1670,"slug":1671,"articleIntro":-1,"category":1672},"Compte 1061 - Réserve légale","compte-1061-reserve-legale",[1673],{"metadata":1674,"sys":1677,"fields":1684},{"tags":1675,"concepts":1676},[],[],{"space":1678,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1680,"publishedVersion":425,"revision":24,"contentType":1682,"locale":29},{"sys":1679},{"type":12,"linkType":13,"id":14},{"sys":1681},{"id":21,"type":12,"linkType":22},{"sys":1683},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1685,"metaTitle":435,"metaDescription":436,"mainTitle":1686,"subtitle":454,"heroImage":1701,"ctaButton":477,"ctaLink":478},[434],{"data":1687,"content":1688,"nodeType":410},{},[1689,1695],{"data":1690,"content":1691,"nodeType":447},{},[1692],{"data":1693,"marks":1694,"value":446,"nodeType":83},{},[],{"data":1696,"content":1697,"nodeType":105},{},[1698],{"data":1699,"marks":1700,"value":325,"nodeType":83},{},[],{"metadata":1702,"sys":1705,"fields":1710},{"tags":1703,"concepts":1704},[],[],{"space":1706,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1708,"publishedVersion":24,"revision":45,"locale":29},{"sys":1707},{"type":12,"linkType":13,"id":14},{"sys":1709},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1711},{"url":469,"details":1712,"fileName":475,"contentType":476},{"size":471,"image":1713},{"width":473,"height":474},{"sys":1715,"fields":1718},{"id":1716,"createdAt":1717},"7qXxv76jhag2XwGaRrGQ1M","2025-04-25T13:19:08.614Z",{"title":1719,"slug":1720,"articleIntro":1719,"category":1721},"Compte 502 - Actions propres","compte-502-actions-propres",[1722],{"metadata":1723,"sys":1726,"fields":1733},{"tags":1724,"concepts":1725},[],[],{"space":1727,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1729,"publishedVersion":425,"revision":24,"contentType":1731,"locale":29},{"sys":1728},{"type":12,"linkType":13,"id":14},{"sys":1730},{"id":21,"type":12,"linkType":22},{"sys":1732},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1734,"metaTitle":435,"metaDescription":436,"mainTitle":1735,"subtitle":454,"heroImage":1750,"ctaButton":477,"ctaLink":478},[434],{"data":1736,"content":1737,"nodeType":410},{},[1738,1744],{"data":1739,"content":1740,"nodeType":447},{},[1741],{"data":1742,"marks":1743,"value":446,"nodeType":83},{},[],{"data":1745,"content":1746,"nodeType":105},{},[1747],{"data":1748,"marks":1749,"value":325,"nodeType":83},{},[],{"metadata":1751,"sys":1754,"fields":1759},{"tags":1752,"concepts":1753},[],[],{"space":1755,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1757,"publishedVersion":24,"revision":45,"locale":29},{"sys":1756},{"type":12,"linkType":13,"id":14},{"sys":1758},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1760},{"url":469,"details":1761,"fileName":475,"contentType":476},{"size":471,"image":1762},{"width":473,"height":474},{"sys":1764,"fields":1767},{"id":1765,"createdAt":1766},"5gpx6lX15TYJhEJLvOUiNX","2025-04-25T13:18:58.505Z",{"title":1768,"slug":1769,"articleIntro":1768,"category":1770},"Compte 4564 - Apporteurs - Versements anticipés","compte-4564-apporteurs-versements-anticipes",[1771],{"metadata":1772,"sys":1775,"fields":1782},{"tags":1773,"concepts":1774},[],[],{"space":1776,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1778,"publishedVersion":425,"revision":24,"contentType":1780,"locale":29},{"sys":1777},{"type":12,"linkType":13,"id":14},{"sys":1779},{"id":21,"type":12,"linkType":22},{"sys":1781},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1783,"metaTitle":435,"metaDescription":436,"mainTitle":1784,"subtitle":454,"heroImage":1799,"ctaButton":477,"ctaLink":478},[434],{"data":1785,"content":1786,"nodeType":410},{},[1787,1793],{"data":1788,"content":1789,"nodeType":447},{},[1790],{"data":1791,"marks":1792,"value":446,"nodeType":83},{},[],{"data":1794,"content":1795,"nodeType":105},{},[1796],{"data":1797,"marks":1798,"value":325,"nodeType":83},{},[],{"metadata":1800,"sys":1803,"fields":1808},{"tags":1801,"concepts":1802},[],[],{"space":1804,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1806,"publishedVersion":24,"revision":45,"locale":29},{"sys":1805},{"type":12,"linkType":13,"id":14},{"sys":1807},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1809},{"url":469,"details":1810,"fileName":475,"contentType":476},{"size":471,"image":1811},{"width":473,"height":474},{"sys":1813,"fields":1816},{"id":1814,"createdAt":1815},"1GpCs7nuDq54ImaEvEbxUG","2025-04-25T13:19:25.435Z",{"title":1817,"slug":1818,"articleIntro":-1,"category":1819},"Compte 6063 - Fournitures d'entretien et petit équipement","compte-6063-fournitures-dentretien-et-petit-equipement",[1820],{"metadata":1821,"sys":1824,"fields":1831},{"tags":1822,"concepts":1823},[],[],{"space":1825,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1827,"publishedVersion":425,"revision":24,"contentType":1829,"locale":29},{"sys":1826},{"type":12,"linkType":13,"id":14},{"sys":1828},{"id":21,"type":12,"linkType":22},{"sys":1830},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1832,"metaTitle":435,"metaDescription":436,"mainTitle":1833,"subtitle":454,"heroImage":1848,"ctaButton":477,"ctaLink":478},[434],{"data":1834,"content":1835,"nodeType":410},{},[1836,1842],{"data":1837,"content":1838,"nodeType":447},{},[1839],{"data":1840,"marks":1841,"value":446,"nodeType":83},{},[],{"data":1843,"content":1844,"nodeType":105},{},[1845],{"data":1846,"marks":1847,"value":325,"nodeType":83},{},[],{"metadata":1849,"sys":1852,"fields":1857},{"tags":1850,"concepts":1851},[],[],{"space":1853,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1855,"publishedVersion":24,"revision":45,"locale":29},{"sys":1854},{"type":12,"linkType":13,"id":14},{"sys":1856},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1858},{"url":469,"details":1859,"fileName":475,"contentType":476},{"size":471,"image":1860},{"width":473,"height":474},{"sys":1862,"fields":1865},{"id":1863,"createdAt":1864},"LQ5HOwBO3tieKZhCNRj47","2025-05-27T13:58:59.199Z",{"title":1866,"slug":1867,"articleIntro":1866,"category":1868},"4431 - Créances sur l'Etat résultant de la suppression de la règle du décalage d'un mois en matière de TVA","compte-4431-creances-sur-l-etat-resultant-de-la-suppression-de-la-regle-du-decalage-d-un-mois-en-matiere-de-tva",[1869],{"metadata":1870,"sys":1873,"fields":1880},{"tags":1871,"concepts":1872},[],[],{"space":1874,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1876,"publishedVersion":425,"revision":24,"contentType":1878,"locale":29},{"sys":1875},{"type":12,"linkType":13,"id":14},{"sys":1877},{"id":21,"type":12,"linkType":22},{"sys":1879},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1881,"metaTitle":435,"metaDescription":436,"mainTitle":1882,"subtitle":454,"heroImage":1897,"ctaButton":477,"ctaLink":478},[434],{"data":1883,"content":1884,"nodeType":410},{},[1885,1891],{"data":1886,"content":1887,"nodeType":447},{},[1888],{"data":1889,"marks":1890,"value":446,"nodeType":83},{},[],{"data":1892,"content":1893,"nodeType":105},{},[1894],{"data":1895,"marks":1896,"value":325,"nodeType":83},{},[],{"metadata":1898,"sys":1901,"fields":1906},{"tags":1899,"concepts":1900},[],[],{"space":1902,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1904,"publishedVersion":24,"revision":45,"locale":29},{"sys":1903},{"type":12,"linkType":13,"id":14},{"sys":1905},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1907},{"url":469,"details":1908,"fileName":475,"contentType":476},{"size":471,"image":1909},{"width":473,"height":474},{"sys":1911,"fields":1914},{"id":1912,"createdAt":1913},"5KrtUWzqcFT4FFaDZJYEpD","2025-05-27T14:00:19.190Z",{"title":1915,"slug":1916,"articleIntro":1915,"category":1917},"516 - Sociétés de bourse","compte-516-societes-de-bourse",[1918],{"metadata":1919,"sys":1922,"fields":1929},{"tags":1920,"concepts":1921},[],[],{"space":1923,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1925,"publishedVersion":425,"revision":24,"contentType":1927,"locale":29},{"sys":1924},{"type":12,"linkType":13,"id":14},{"sys":1926},{"id":21,"type":12,"linkType":22},{"sys":1928},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1930,"metaTitle":435,"metaDescription":436,"mainTitle":1931,"subtitle":454,"heroImage":1946,"ctaButton":477,"ctaLink":478},[434],{"data":1932,"content":1933,"nodeType":410},{},[1934,1940],{"data":1935,"content":1936,"nodeType":447},{},[1937],{"data":1938,"marks":1939,"value":446,"nodeType":83},{},[],{"data":1941,"content":1942,"nodeType":105},{},[1943],{"data":1944,"marks":1945,"value":325,"nodeType":83},{},[],{"metadata":1947,"sys":1950,"fields":1955},{"tags":1948,"concepts":1949},[],[],{"space":1951,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":1953,"publishedVersion":24,"revision":45,"locale":29},{"sys":1952},{"type":12,"linkType":13,"id":14},{"sys":1954},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":1956},{"url":469,"details":1957,"fileName":475,"contentType":476},{"size":471,"image":1958},{"width":473,"height":474},{"sys":1960,"fields":1963},{"id":1961,"createdAt":1962},"6GyCCyWy1lpErnidVtC3P2","2025-05-27T13:58:09.217Z",{"title":1964,"slug":1965,"articleIntro":1964,"category":1966},"36 - (compte à ouvrir, le cas échéant, sous l'intitulé \"Stocks provenant d'immobilisations\")","compte-36-compte-a-ouvrir-le-cas-echeant-sous-l-intitule-stocks-provenant-d-immobilisations",[1967],{"metadata":1968,"sys":1971,"fields":1978},{"tags":1969,"concepts":1970},[],[],{"space":1972,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":1974,"publishedVersion":425,"revision":24,"contentType":1976,"locale":29},{"sys":1973},{"type":12,"linkType":13,"id":14},{"sys":1975},{"id":21,"type":12,"linkType":22},{"sys":1977},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":1979,"metaTitle":435,"metaDescription":436,"mainTitle":1980,"subtitle":454,"heroImage":1995,"ctaButton":477,"ctaLink":478},[434],{"data":1981,"content":1982,"nodeType":410},{},[1983,1989],{"data":1984,"content":1985,"nodeType":447},{},[1986],{"data":1987,"marks":1988,"value":446,"nodeType":83},{},[],{"data":1990,"content":1991,"nodeType":105},{},[1992],{"data":1993,"marks":1994,"value":325,"nodeType":83},{},[],{"metadata":1996,"sys":1999,"fields":2004},{"tags":1997,"concepts":1998},[],[],{"space":2000,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2002,"publishedVersion":24,"revision":45,"locale":29},{"sys":2001},{"type":12,"linkType":13,"id":14},{"sys":2003},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2005},{"url":469,"details":2006,"fileName":475,"contentType":476},{"size":471,"image":2007},{"width":473,"height":474},{"sys":2009,"fields":2012},{"id":2010,"createdAt":2011},"meIUYWRsYmHoZU7Av8NCw","2025-04-25T13:18:28.651Z",{"title":2013,"slug":2014,"articleIntro":2013,"category":2015},"Classe 4 - Comptes de tiers","classe-4-comptes-de-tiers",[2016],{"metadata":2017,"sys":2020,"fields":2027},{"tags":2018,"concepts":2019},[],[],{"space":2021,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2023,"publishedVersion":425,"revision":24,"contentType":2025,"locale":29},{"sys":2022},{"type":12,"linkType":13,"id":14},{"sys":2024},{"id":21,"type":12,"linkType":22},{"sys":2026},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2028,"metaTitle":435,"metaDescription":436,"mainTitle":2029,"subtitle":454,"heroImage":2044,"ctaButton":477,"ctaLink":478},[434],{"data":2030,"content":2031,"nodeType":410},{},[2032,2038],{"data":2033,"content":2034,"nodeType":447},{},[2035],{"data":2036,"marks":2037,"value":446,"nodeType":83},{},[],{"data":2039,"content":2040,"nodeType":105},{},[2041],{"data":2042,"marks":2043,"value":325,"nodeType":83},{},[],{"metadata":2045,"sys":2048,"fields":2053},{"tags":2046,"concepts":2047},[],[],{"space":2049,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2051,"publishedVersion":24,"revision":45,"locale":29},{"sys":2050},{"type":12,"linkType":13,"id":14},{"sys":2052},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2054},{"url":469,"details":2055,"fileName":475,"contentType":476},{"size":471,"image":2056},{"width":473,"height":474},{"sys":2058,"fields":2061},{"id":2059,"createdAt":2060},"6GnOVR6BJ06CimFCiLTICG","2025-04-25T13:19:58.673Z",{"title":2062,"slug":2063,"articleIntro":-1,"category":2064},"Compte 65 - Autres charges de gestion courante","compte-65-autres-charges-de-gestion-courante",[2065],{"metadata":2066,"sys":2069,"fields":2076},{"tags":2067,"concepts":2068},[],[],{"space":2070,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2072,"publishedVersion":425,"revision":24,"contentType":2074,"locale":29},{"sys":2071},{"type":12,"linkType":13,"id":14},{"sys":2073},{"id":21,"type":12,"linkType":22},{"sys":2075},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2077,"metaTitle":435,"metaDescription":436,"mainTitle":2078,"subtitle":454,"heroImage":2093,"ctaButton":477,"ctaLink":478},[434],{"data":2079,"content":2080,"nodeType":410},{},[2081,2087],{"data":2082,"content":2083,"nodeType":447},{},[2084],{"data":2085,"marks":2086,"value":446,"nodeType":83},{},[],{"data":2088,"content":2089,"nodeType":105},{},[2090],{"data":2091,"marks":2092,"value":325,"nodeType":83},{},[],{"metadata":2094,"sys":2097,"fields":2102},{"tags":2095,"concepts":2096},[],[],{"space":2098,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2100,"publishedVersion":24,"revision":45,"locale":29},{"sys":2099},{"type":12,"linkType":13,"id":14},{"sys":2101},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2103},{"url":469,"details":2104,"fileName":475,"contentType":476},{"size":471,"image":2105},{"width":473,"height":474},{"sys":2107,"fields":2110},{"id":2108,"createdAt":2109},"6A5jdIMPeaT82IZNoMUvFm","2025-04-25T13:18:08.613Z",{"title":2111,"slug":2112,"articleIntro":2111,"category":2113},"Compte 2011 - Frais de constitution","compte-2011-frais-de-constitution",[2114],{"metadata":2115,"sys":2118,"fields":2125},{"tags":2116,"concepts":2117},[],[],{"space":2119,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2121,"publishedVersion":425,"revision":24,"contentType":2123,"locale":29},{"sys":2120},{"type":12,"linkType":13,"id":14},{"sys":2122},{"id":21,"type":12,"linkType":22},{"sys":2124},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2126,"metaTitle":435,"metaDescription":436,"mainTitle":2127,"subtitle":454,"heroImage":2142,"ctaButton":477,"ctaLink":478},[434],{"data":2128,"content":2129,"nodeType":410},{},[2130,2136],{"data":2131,"content":2132,"nodeType":447},{},[2133],{"data":2134,"marks":2135,"value":446,"nodeType":83},{},[],{"data":2137,"content":2138,"nodeType":105},{},[2139],{"data":2140,"marks":2141,"value":325,"nodeType":83},{},[],{"metadata":2143,"sys":2146,"fields":2151},{"tags":2144,"concepts":2145},[],[],{"space":2147,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2149,"publishedVersion":24,"revision":45,"locale":29},{"sys":2148},{"type":12,"linkType":13,"id":14},{"sys":2150},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2152},{"url":469,"details":2153,"fileName":475,"contentType":476},{"size":471,"image":2154},{"width":473,"height":474},{"sys":2156,"fields":2159},{"id":2157,"createdAt":2158},"1wsr49ALeZaPduzwlGUmLn","2025-05-27T14:03:49.424Z",{"title":2160,"slug":2161,"articleIntro":2160,"category":2162},"7713 - Libéralités reçues","compte-7713-liberalites-recues",[2163],{"metadata":2164,"sys":2167,"fields":2174},{"tags":2165,"concepts":2166},[],[],{"space":2168,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2170,"publishedVersion":425,"revision":24,"contentType":2172,"locale":29},{"sys":2169},{"type":12,"linkType":13,"id":14},{"sys":2171},{"id":21,"type":12,"linkType":22},{"sys":2173},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2175,"metaTitle":435,"metaDescription":436,"mainTitle":2176,"subtitle":454,"heroImage":2191,"ctaButton":477,"ctaLink":478},[434],{"data":2177,"content":2178,"nodeType":410},{},[2179,2185],{"data":2180,"content":2181,"nodeType":447},{},[2182],{"data":2183,"marks":2184,"value":446,"nodeType":83},{},[],{"data":2186,"content":2187,"nodeType":105},{},[2188],{"data":2189,"marks":2190,"value":325,"nodeType":83},{},[],{"metadata":2192,"sys":2195,"fields":2200},{"tags":2193,"concepts":2194},[],[],{"space":2196,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2198,"publishedVersion":24,"revision":45,"locale":29},{"sys":2197},{"type":12,"linkType":13,"id":14},{"sys":2199},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2201},{"url":469,"details":2202,"fileName":475,"contentType":476},{"size":471,"image":2203},{"width":473,"height":474},{"sys":2205,"fields":2208},{"id":2206,"createdAt":2207},"2aGBHRXCHoW6bUM6EcHFeE","2025-05-27T14:03:49.375Z",{"title":2209,"slug":2210,"articleIntro":2209,"category":2211},"7751 - Immobilisations incorporelles","compte-7751-immobilisations-incorporelles",[2212],{"metadata":2213,"sys":2216,"fields":2223},{"tags":2214,"concepts":2215},[],[],{"space":2217,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2219,"publishedVersion":425,"revision":24,"contentType":2221,"locale":29},{"sys":2218},{"type":12,"linkType":13,"id":14},{"sys":2220},{"id":21,"type":12,"linkType":22},{"sys":2222},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2224,"metaTitle":435,"metaDescription":436,"mainTitle":2225,"subtitle":454,"heroImage":2240,"ctaButton":477,"ctaLink":478},[434],{"data":2226,"content":2227,"nodeType":410},{},[2228,2234],{"data":2229,"content":2230,"nodeType":447},{},[2231],{"data":2232,"marks":2233,"value":446,"nodeType":83},{},[],{"data":2235,"content":2236,"nodeType":105},{},[2237],{"data":2238,"marks":2239,"value":325,"nodeType":83},{},[],{"metadata":2241,"sys":2244,"fields":2249},{"tags":2242,"concepts":2243},[],[],{"space":2245,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2247,"publishedVersion":24,"revision":45,"locale":29},{"sys":2246},{"type":12,"linkType":13,"id":14},{"sys":2248},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2250},{"url":469,"details":2251,"fileName":475,"contentType":476},{"size":471,"image":2252},{"width":473,"height":474},{"sys":2254,"fields":2257},{"id":2255,"createdAt":2256},"4RJkJ0WPgf2C32BEbufMLk","2025-04-25T13:18:58.603Z",{"title":2258,"slug":2259,"articleIntro":2258,"category":2260},"Compte 4561 - Associés - Comptes d'apport en société","compte-4561-associes-comptes-dapport-en-societe",[2261],{"metadata":2262,"sys":2265,"fields":2272},{"tags":2263,"concepts":2264},[],[],{"space":2266,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2268,"publishedVersion":425,"revision":24,"contentType":2270,"locale":29},{"sys":2267},{"type":12,"linkType":13,"id":14},{"sys":2269},{"id":21,"type":12,"linkType":22},{"sys":2271},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2273,"metaTitle":435,"metaDescription":436,"mainTitle":2274,"subtitle":454,"heroImage":2289,"ctaButton":477,"ctaLink":478},[434],{"data":2275,"content":2276,"nodeType":410},{},[2277,2283],{"data":2278,"content":2279,"nodeType":447},{},[2280],{"data":2281,"marks":2282,"value":446,"nodeType":83},{},[],{"data":2284,"content":2285,"nodeType":105},{},[2286],{"data":2287,"marks":2288,"value":325,"nodeType":83},{},[],{"metadata":2290,"sys":2293,"fields":2298},{"tags":2291,"concepts":2292},[],[],{"space":2294,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2296,"publishedVersion":24,"revision":45,"locale":29},{"sys":2295},{"type":12,"linkType":13,"id":14},{"sys":2297},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2299},{"url":469,"details":2300,"fileName":475,"contentType":476},{"size":471,"image":2301},{"width":473,"height":474},{"sys":2303,"fields":2306},{"id":2304,"createdAt":2305},"1m8pShOJi4xUYns21TxpNM","2025-04-25T13:19:12.312Z",{"title":2307,"slug":2308,"articleIntro":2307,"category":2309},"Compte 49 - Dépréciation des comptes de tiers","compte-49-depreciation-des-comptes-de-tiers",[2310],{"metadata":2311,"sys":2314,"fields":2321},{"tags":2312,"concepts":2313},[],[],{"space":2315,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2317,"publishedVersion":425,"revision":24,"contentType":2319,"locale":29},{"sys":2316},{"type":12,"linkType":13,"id":14},{"sys":2318},{"id":21,"type":12,"linkType":22},{"sys":2320},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2322,"metaTitle":435,"metaDescription":436,"mainTitle":2323,"subtitle":454,"heroImage":2338,"ctaButton":477,"ctaLink":478},[434],{"data":2324,"content":2325,"nodeType":410},{},[2326,2332],{"data":2327,"content":2328,"nodeType":447},{},[2329],{"data":2330,"marks":2331,"value":446,"nodeType":83},{},[],{"data":2333,"content":2334,"nodeType":105},{},[2335],{"data":2336,"marks":2337,"value":325,"nodeType":83},{},[],{"metadata":2339,"sys":2342,"fields":2347},{"tags":2340,"concepts":2341},[],[],{"space":2343,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2345,"publishedVersion":24,"revision":45,"locale":29},{"sys":2344},{"type":12,"linkType":13,"id":14},{"sys":2346},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2348},{"url":469,"details":2349,"fileName":475,"contentType":476},{"size":471,"image":2350},{"width":473,"height":474},{"sys":2352,"fields":2355},{"id":2353,"createdAt":2354},"4YXIPI04Zu3h7H4UZN6GB9","2025-04-25T13:19:48.628Z",{"title":2356,"slug":2357,"articleIntro":2356,"category":2358},"Compte 635 - Autres impôts, taxes et versements assimilés","compte-635-autres-impots-taxes-et-versements-assimiles",[2359],{"metadata":2360,"sys":2363,"fields":2370},{"tags":2361,"concepts":2362},[],[],{"space":2364,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2366,"publishedVersion":425,"revision":24,"contentType":2368,"locale":29},{"sys":2365},{"type":12,"linkType":13,"id":14},{"sys":2367},{"id":21,"type":12,"linkType":22},{"sys":2369},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2371,"metaTitle":435,"metaDescription":436,"mainTitle":2372,"subtitle":454,"heroImage":2387,"ctaButton":477,"ctaLink":478},[434],{"data":2373,"content":2374,"nodeType":410},{},[2375,2381],{"data":2376,"content":2377,"nodeType":447},{},[2378],{"data":2379,"marks":2380,"value":446,"nodeType":83},{},[],{"data":2382,"content":2383,"nodeType":105},{},[2384],{"data":2385,"marks":2386,"value":325,"nodeType":83},{},[],{"metadata":2388,"sys":2391,"fields":2396},{"tags":2389,"concepts":2390},[],[],{"space":2392,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2394,"publishedVersion":24,"revision":45,"locale":29},{"sys":2393},{"type":12,"linkType":13,"id":14},{"sys":2395},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2397},{"url":469,"details":2398,"fileName":475,"contentType":476},{"size":471,"image":2399},{"width":473,"height":474},{"sys":2401,"fields":2404},{"id":2402,"createdAt":2403},"7l2NXIhqCiD1wP0hk4sRKe","2025-04-25T13:18:58.574Z",{"title":2405,"slug":2406,"articleIntro":2405,"category":2407},"Compte 4771 - Différences de conversion - Passif : Augmentation de créances","compte-4771-differences-de-conversion-passif-augmentation-de-creances",[2408],{"metadata":2409,"sys":2412,"fields":2419},{"tags":2410,"concepts":2411},[],[],{"space":2413,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2415,"publishedVersion":425,"revision":24,"contentType":2417,"locale":29},{"sys":2414},{"type":12,"linkType":13,"id":14},{"sys":2416},{"id":21,"type":12,"linkType":22},{"sys":2418},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2420,"metaTitle":435,"metaDescription":436,"mainTitle":2421,"subtitle":454,"heroImage":2436,"ctaButton":477,"ctaLink":478},[434],{"data":2422,"content":2423,"nodeType":410},{},[2424,2430],{"data":2425,"content":2426,"nodeType":447},{},[2427],{"data":2428,"marks":2429,"value":446,"nodeType":83},{},[],{"data":2431,"content":2432,"nodeType":105},{},[2433],{"data":2434,"marks":2435,"value":325,"nodeType":83},{},[],{"metadata":2437,"sys":2440,"fields":2445},{"tags":2438,"concepts":2439},[],[],{"space":2441,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2443,"publishedVersion":24,"revision":45,"locale":29},{"sys":2442},{"type":12,"linkType":13,"id":14},{"sys":2444},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2446},{"url":469,"details":2447,"fileName":475,"contentType":476},{"size":471,"image":2448},{"width":473,"height":474},{"sys":2450,"fields":2453},{"id":2451,"createdAt":2452},"69DLjZjFHspeFFyYdJ51vl","2025-04-25T13:18:48.642Z",{"title":2454,"slug":2455,"articleIntro":2454,"category":2456},"Compte 445 - État - Taxes sur le chiffre d'affaires","compte-445-etat-taxes-sur-le-chiffre-daffaires",[2457],{"metadata":2458,"sys":2461,"fields":2468},{"tags":2459,"concepts":2460},[],[],{"space":2462,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2464,"publishedVersion":425,"revision":24,"contentType":2466,"locale":29},{"sys":2463},{"type":12,"linkType":13,"id":14},{"sys":2465},{"id":21,"type":12,"linkType":22},{"sys":2467},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2469,"metaTitle":435,"metaDescription":436,"mainTitle":2470,"subtitle":454,"heroImage":2485,"ctaButton":477,"ctaLink":478},[434],{"data":2471,"content":2472,"nodeType":410},{},[2473,2479],{"data":2474,"content":2475,"nodeType":447},{},[2476],{"data":2477,"marks":2478,"value":446,"nodeType":83},{},[],{"data":2480,"content":2481,"nodeType":105},{},[2482],{"data":2483,"marks":2484,"value":325,"nodeType":83},{},[],{"metadata":2486,"sys":2489,"fields":2494},{"tags":2487,"concepts":2488},[],[],{"space":2490,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2492,"publishedVersion":24,"revision":45,"locale":29},{"sys":2491},{"type":12,"linkType":13,"id":14},{"sys":2493},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2495},{"url":469,"details":2496,"fileName":475,"contentType":476},{"size":471,"image":2497},{"width":473,"height":474},{"sys":2499,"fields":2502},{"id":2500,"createdAt":2501},"33XpwdE9wAHaYNdGijisKL","2025-04-25T13:17:48.621Z",{"title":2503,"slug":2504,"articleIntro":2503,"category":2505},"Compte 1013 - Capital souscrit appelé versé","compte-1013-capital-souscrit-appelé-versé",[2506],{"metadata":2507,"sys":2510,"fields":2517},{"tags":2508,"concepts":2509},[],[],{"space":2511,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2513,"publishedVersion":425,"revision":24,"contentType":2515,"locale":29},{"sys":2512},{"type":12,"linkType":13,"id":14},{"sys":2514},{"id":21,"type":12,"linkType":22},{"sys":2516},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2518,"metaTitle":435,"metaDescription":436,"mainTitle":2519,"subtitle":454,"heroImage":2534,"ctaButton":477,"ctaLink":478},[434],{"data":2520,"content":2521,"nodeType":410},{},[2522,2528],{"data":2523,"content":2524,"nodeType":447},{},[2525],{"data":2526,"marks":2527,"value":446,"nodeType":83},{},[],{"data":2529,"content":2530,"nodeType":105},{},[2531],{"data":2532,"marks":2533,"value":325,"nodeType":83},{},[],{"metadata":2535,"sys":2538,"fields":2543},{"tags":2536,"concepts":2537},[],[],{"space":2539,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2541,"publishedVersion":24,"revision":45,"locale":29},{"sys":2540},{"type":12,"linkType":13,"id":14},{"sys":2542},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2544},{"url":469,"details":2545,"fileName":475,"contentType":476},{"size":471,"image":2546},{"width":473,"height":474},{"sys":2548,"fields":2551},{"id":2549,"createdAt":2550},"6lyZbjgxYD5UsUx5GKXMda","2025-04-25T13:19:48.571Z",{"title":2552,"slug":2553,"articleIntro":2554,"category":2555},"Compte 6333 - Participation employeurs à la formation professionnelle continue","compte-6333-participation-des-employeurs-a-la-formation-professionnelle-continue","Le compte 6333 est utilisé pour comptabiliser les versements effectués par l'entreprise aux organismes collecteurs agréés (OPCO) pour la formation professionnelle continue des salariés.",[2556],{"metadata":2557,"sys":2560,"fields":2567},{"tags":2558,"concepts":2559},[],[],{"space":2561,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2563,"publishedVersion":425,"revision":24,"contentType":2565,"locale":29},{"sys":2562},{"type":12,"linkType":13,"id":14},{"sys":2564},{"id":21,"type":12,"linkType":22},{"sys":2566},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2568,"metaTitle":435,"metaDescription":436,"mainTitle":2569,"subtitle":454,"heroImage":2584,"ctaButton":477,"ctaLink":478},[434],{"data":2570,"content":2571,"nodeType":410},{},[2572,2578],{"data":2573,"content":2574,"nodeType":447},{},[2575],{"data":2576,"marks":2577,"value":446,"nodeType":83},{},[],{"data":2579,"content":2580,"nodeType":105},{},[2581],{"data":2582,"marks":2583,"value":325,"nodeType":83},{},[],{"metadata":2585,"sys":2588,"fields":2593},{"tags":2586,"concepts":2587},[],[],{"space":2589,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2591,"publishedVersion":24,"revision":45,"locale":29},{"sys":2590},{"type":12,"linkType":13,"id":14},{"sys":2592},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2594},{"url":469,"details":2595,"fileName":475,"contentType":476},{"size":471,"image":2596},{"width":473,"height":474},{"sys":2598,"fields":2601},{"id":2599,"createdAt":2600},"7368NdnS8QYdlXWxAMBPqI","2025-04-25T13:19:15.469Z",{"title":2602,"slug":2603,"articleIntro":2602,"category":2604},"Compte 5311 - Caisse en monnaie nationale","compte-5311-caisse-en-monnaie-nationale",[2605],{"metadata":2606,"sys":2609,"fields":2616},{"tags":2607,"concepts":2608},[],[],{"space":2610,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2612,"publishedVersion":425,"revision":24,"contentType":2614,"locale":29},{"sys":2611},{"type":12,"linkType":13,"id":14},{"sys":2613},{"id":21,"type":12,"linkType":22},{"sys":2615},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2617,"metaTitle":435,"metaDescription":436,"mainTitle":2618,"subtitle":454,"heroImage":2633,"ctaButton":477,"ctaLink":478},[434],{"data":2619,"content":2620,"nodeType":410},{},[2621,2627],{"data":2622,"content":2623,"nodeType":447},{},[2624],{"data":2625,"marks":2626,"value":446,"nodeType":83},{},[],{"data":2628,"content":2629,"nodeType":105},{},[2630],{"data":2631,"marks":2632,"value":325,"nodeType":83},{},[],{"metadata":2634,"sys":2637,"fields":2642},{"tags":2635,"concepts":2636},[],[],{"space":2638,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2640,"publishedVersion":24,"revision":45,"locale":29},{"sys":2639},{"type":12,"linkType":13,"id":14},{"sys":2641},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2643},{"url":469,"details":2644,"fileName":475,"contentType":476},{"size":471,"image":2645},{"width":473,"height":474},{"sys":2647,"fields":2650},{"id":2648,"createdAt":2649},"6LUw1stnUzsrThIiOIbSed","2025-05-27T14:03:19.378Z",{"title":2651,"slug":2652,"articleIntro":2651,"category":2653},"7088 - Autres produits d'activités annexes (cessions d'approvisionnements,)","compte-7088-autres-produits-d-activites-annexes-cessions-d-approvisionnements",[2654],{"metadata":2655,"sys":2658,"fields":2665},{"tags":2656,"concepts":2657},[],[],{"space":2659,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2661,"publishedVersion":425,"revision":24,"contentType":2663,"locale":29},{"sys":2660},{"type":12,"linkType":13,"id":14},{"sys":2662},{"id":21,"type":12,"linkType":22},{"sys":2664},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2666,"metaTitle":435,"metaDescription":436,"mainTitle":2667,"subtitle":454,"heroImage":2682,"ctaButton":477,"ctaLink":478},[434],{"data":2668,"content":2669,"nodeType":410},{},[2670,2676],{"data":2671,"content":2672,"nodeType":447},{},[2673],{"data":2674,"marks":2675,"value":446,"nodeType":83},{},[],{"data":2677,"content":2678,"nodeType":105},{},[2679],{"data":2680,"marks":2681,"value":325,"nodeType":83},{},[],{"metadata":2683,"sys":2686,"fields":2691},{"tags":2684,"concepts":2685},[],[],{"space":2687,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2689,"publishedVersion":24,"revision":45,"locale":29},{"sys":2688},{"type":12,"linkType":13,"id":14},{"sys":2690},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2692},{"url":469,"details":2693,"fileName":475,"contentType":476},{"size":471,"image":2694},{"width":473,"height":474},{"sys":2696,"fields":2699},{"id":2697,"createdAt":2698},"7KcSwjsuKGCxuFbJBuQuOt","2025-05-27T13:57:39.262Z",{"title":2700,"slug":2701,"articleIntro":2700,"category":2702},"2751 - Dépôts","compte-2751-depots",[2703],{"metadata":2704,"sys":2707,"fields":2714},{"tags":2705,"concepts":2706},[],[],{"space":2708,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2710,"publishedVersion":425,"revision":24,"contentType":2712,"locale":29},{"sys":2709},{"type":12,"linkType":13,"id":14},{"sys":2711},{"id":21,"type":12,"linkType":22},{"sys":2713},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2715,"metaTitle":435,"metaDescription":436,"mainTitle":2716,"subtitle":454,"heroImage":2731,"ctaButton":477,"ctaLink":478},[434],{"data":2717,"content":2718,"nodeType":410},{},[2719,2725],{"data":2720,"content":2721,"nodeType":447},{},[2722],{"data":2723,"marks":2724,"value":446,"nodeType":83},{},[],{"data":2726,"content":2727,"nodeType":105},{},[2728],{"data":2729,"marks":2730,"value":325,"nodeType":83},{},[],{"metadata":2732,"sys":2735,"fields":2740},{"tags":2733,"concepts":2734},[],[],{"space":2736,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2738,"publishedVersion":24,"revision":45,"locale":29},{"sys":2737},{"type":12,"linkType":13,"id":14},{"sys":2739},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2741},{"url":469,"details":2742,"fileName":475,"contentType":476},{"size":471,"image":2743},{"width":473,"height":474},{"sys":2745,"fields":2748},{"id":2746,"createdAt":2747},"4gRWHj0B1OE1UcJVqPCc8V","2025-04-25T13:19:50.328Z",{"title":2749,"slug":2750,"articleIntro":2749,"category":2751},"Compte 6352 - Taxes sur le chiffre d'affaires non récupérables","compte-6352-taxes-sur-le-chiffre-d-affaires-non-recuperables",[2752],{"metadata":2753,"sys":2756,"fields":2763},{"tags":2754,"concepts":2755},[],[],{"space":2757,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2759,"publishedVersion":425,"revision":24,"contentType":2761,"locale":29},{"sys":2758},{"type":12,"linkType":13,"id":14},{"sys":2760},{"id":21,"type":12,"linkType":22},{"sys":2762},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2764,"metaTitle":435,"metaDescription":436,"mainTitle":2765,"subtitle":454,"heroImage":2780,"ctaButton":477,"ctaLink":478},[434],{"data":2766,"content":2767,"nodeType":410},{},[2768,2774],{"data":2769,"content":2770,"nodeType":447},{},[2771],{"data":2772,"marks":2773,"value":446,"nodeType":83},{},[],{"data":2775,"content":2776,"nodeType":105},{},[2777],{"data":2778,"marks":2779,"value":325,"nodeType":83},{},[],{"metadata":2781,"sys":2784,"fields":2789},{"tags":2782,"concepts":2783},[],[],{"space":2785,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2787,"publishedVersion":24,"revision":45,"locale":29},{"sys":2786},{"type":12,"linkType":13,"id":14},{"sys":2788},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2790},{"url":469,"details":2791,"fileName":475,"contentType":476},{"size":471,"image":2792},{"width":473,"height":474},{"sys":2794,"fields":2797},{"id":2795,"createdAt":2796},"5Dt8V6BNMOI3aNA1Q2tBeR","2025-04-25T13:19:32.181Z",{"title":2798,"slug":2799,"articleIntro":2800,"category":2801},"Compte 6228 - Divers","compte-6228-divers","Le compte 6228 regroupe les rémunérations d'intermédiaires et les honoraires qui ne rentrent dans aucune autre catégorie du Plan Comptable Général. Véritable compte « fourre-tout » pour vos services extérieurs spécifiques (conseils, experts, intermédiaires), il demande une rigueur particulière. Puisqu'il accueille des dépenses variées, une documentation solide est indispensable pour justifier la déductibilité de ces charges auprès de l'administration fiscale.",[2802],{"metadata":2803,"sys":2806,"fields":2813},{"tags":2804,"concepts":2805},[],[],{"space":2807,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2809,"publishedVersion":425,"revision":24,"contentType":2811,"locale":29},{"sys":2808},{"type":12,"linkType":13,"id":14},{"sys":2810},{"id":21,"type":12,"linkType":22},{"sys":2812},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2814,"metaTitle":435,"metaDescription":436,"mainTitle":2815,"subtitle":454,"heroImage":2830,"ctaButton":477,"ctaLink":478},[434],{"data":2816,"content":2817,"nodeType":410},{},[2818,2824],{"data":2819,"content":2820,"nodeType":447},{},[2821],{"data":2822,"marks":2823,"value":446,"nodeType":83},{},[],{"data":2825,"content":2826,"nodeType":105},{},[2827],{"data":2828,"marks":2829,"value":325,"nodeType":83},{},[],{"metadata":2831,"sys":2834,"fields":2839},{"tags":2832,"concepts":2833},[],[],{"space":2835,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2837,"publishedVersion":24,"revision":45,"locale":29},{"sys":2836},{"type":12,"linkType":13,"id":14},{"sys":2838},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2840},{"url":469,"details":2841,"fileName":475,"contentType":476},{"size":471,"image":2842},{"width":473,"height":474},{"sys":2844,"fields":2847},{"id":2845,"createdAt":2846},"4Pt4vPhXzqmG7Z9OUgjhel","2025-04-25T13:19:58.681Z",{"title":2848,"slug":2849,"articleIntro":-1,"category":2850},"Compte 665 - Escomptes accordés","compte-665-escomptes-accordes",[2851],{"metadata":2852,"sys":2855,"fields":2862},{"tags":2853,"concepts":2854},[],[],{"space":2856,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2858,"publishedVersion":425,"revision":24,"contentType":2860,"locale":29},{"sys":2857},{"type":12,"linkType":13,"id":14},{"sys":2859},{"id":21,"type":12,"linkType":22},{"sys":2861},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2863,"metaTitle":435,"metaDescription":436,"mainTitle":2864,"subtitle":454,"heroImage":2879,"ctaButton":477,"ctaLink":478},[434],{"data":2865,"content":2866,"nodeType":410},{},[2867,2873],{"data":2868,"content":2869,"nodeType":447},{},[2870],{"data":2871,"marks":2872,"value":446,"nodeType":83},{},[],{"data":2874,"content":2875,"nodeType":105},{},[2876],{"data":2877,"marks":2878,"value":325,"nodeType":83},{},[],{"metadata":2880,"sys":2883,"fields":2888},{"tags":2881,"concepts":2882},[],[],{"space":2884,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2886,"publishedVersion":24,"revision":45,"locale":29},{"sys":2885},{"type":12,"linkType":13,"id":14},{"sys":2887},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2889},{"url":469,"details":2890,"fileName":475,"contentType":476},{"size":471,"image":2891},{"width":473,"height":474},{"sys":2893,"fields":2896},{"id":2894,"createdAt":2895},"1hW5k7A50dhMwDQgIHc9D2","2025-04-25T13:17:58.594Z",{"title":2897,"slug":2898,"articleIntro":2897,"category":2899},"Compte 16 - Emprunts et dettes assimilées","compte-16-emprunts-et-dettes-assimilees",[2900],{"metadata":2901,"sys":2904,"fields":2911},{"tags":2902,"concepts":2903},[],[],{"space":2905,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2907,"publishedVersion":425,"revision":24,"contentType":2909,"locale":29},{"sys":2906},{"type":12,"linkType":13,"id":14},{"sys":2908},{"id":21,"type":12,"linkType":22},{"sys":2910},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2912,"metaTitle":435,"metaDescription":436,"mainTitle":2913,"subtitle":454,"heroImage":2928,"ctaButton":477,"ctaLink":478},[434],{"data":2914,"content":2915,"nodeType":410},{},[2916,2922],{"data":2917,"content":2918,"nodeType":447},{},[2919],{"data":2920,"marks":2921,"value":446,"nodeType":83},{},[],{"data":2923,"content":2924,"nodeType":105},{},[2925],{"data":2926,"marks":2927,"value":325,"nodeType":83},{},[],{"metadata":2929,"sys":2932,"fields":2937},{"tags":2930,"concepts":2931},[],[],{"space":2933,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2935,"publishedVersion":24,"revision":45,"locale":29},{"sys":2934},{"type":12,"linkType":13,"id":14},{"sys":2936},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2938},{"url":469,"details":2939,"fileName":475,"contentType":476},{"size":471,"image":2940},{"width":473,"height":474},{"sys":2942,"fields":2945},{"id":2943,"createdAt":2944},"kWONcSkoh878Es4HvU3AM","2025-04-25T13:18:22.209Z",{"title":2946,"slug":2947,"articleIntro":2946,"category":2948},"Compte 275 - Dépôts et cautionnements versés","compte-275-depots-et-cautionnements-verses",[2949],{"metadata":2950,"sys":2953,"fields":2960},{"tags":2951,"concepts":2952},[],[],{"space":2954,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":2956,"publishedVersion":425,"revision":24,"contentType":2958,"locale":29},{"sys":2955},{"type":12,"linkType":13,"id":14},{"sys":2957},{"id":21,"type":12,"linkType":22},{"sys":2959},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":2961,"metaTitle":435,"metaDescription":436,"mainTitle":2962,"subtitle":454,"heroImage":2977,"ctaButton":477,"ctaLink":478},[434],{"data":2963,"content":2964,"nodeType":410},{},[2965,2971],{"data":2966,"content":2967,"nodeType":447},{},[2968],{"data":2969,"marks":2970,"value":446,"nodeType":83},{},[],{"data":2972,"content":2973,"nodeType":105},{},[2974],{"data":2975,"marks":2976,"value":325,"nodeType":83},{},[],{"metadata":2978,"sys":2981,"fields":2986},{"tags":2979,"concepts":2980},[],[],{"space":2982,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":2984,"publishedVersion":24,"revision":45,"locale":29},{"sys":2983},{"type":12,"linkType":13,"id":14},{"sys":2985},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":2987},{"url":469,"details":2988,"fileName":475,"contentType":476},{"size":471,"image":2989},{"width":473,"height":474},{"sys":2991,"fields":2994},{"id":2992,"createdAt":2993},"2CiIC0ZziWPh9JtmhiOaa2","2025-04-25T13:18:00.336Z",{"title":2995,"slug":2996,"articleIntro":2995,"category":2997},"Compte 12 - Résultat de l'exercice (bénéfice ou perte)","compte-12-resultat-de-l-exercice-benefice-ou-perte",[2998],{"metadata":2999,"sys":3002,"fields":3009},{"tags":3000,"concepts":3001},[],[],{"space":3003,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3005,"publishedVersion":425,"revision":24,"contentType":3007,"locale":29},{"sys":3004},{"type":12,"linkType":13,"id":14},{"sys":3006},{"id":21,"type":12,"linkType":22},{"sys":3008},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3010,"metaTitle":435,"metaDescription":436,"mainTitle":3011,"subtitle":454,"heroImage":3026,"ctaButton":477,"ctaLink":478},[434],{"data":3012,"content":3013,"nodeType":410},{},[3014,3020],{"data":3015,"content":3016,"nodeType":447},{},[3017],{"data":3018,"marks":3019,"value":446,"nodeType":83},{},[],{"data":3021,"content":3022,"nodeType":105},{},[3023],{"data":3024,"marks":3025,"value":325,"nodeType":83},{},[],{"metadata":3027,"sys":3030,"fields":3035},{"tags":3028,"concepts":3029},[],[],{"space":3031,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3033,"publishedVersion":24,"revision":45,"locale":29},{"sys":3032},{"type":12,"linkType":13,"id":14},{"sys":3034},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3036},{"url":469,"details":3037,"fileName":475,"contentType":476},{"size":471,"image":3038},{"width":473,"height":474},{"sys":3040,"fields":3043},{"id":3041,"createdAt":3042},"1FcqNywXW8C2tz9U7czxir","2025-04-25T13:18:18.668Z",{"title":3044,"slug":3045,"articleIntro":3044,"category":3046},"Compte 2182 - Matériel de transport","compte-2182-materiel-de-transport",[3047],{"metadata":3048,"sys":3051,"fields":3058},{"tags":3049,"concepts":3050},[],[],{"space":3052,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3054,"publishedVersion":425,"revision":24,"contentType":3056,"locale":29},{"sys":3053},{"type":12,"linkType":13,"id":14},{"sys":3055},{"id":21,"type":12,"linkType":22},{"sys":3057},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3059,"metaTitle":435,"metaDescription":436,"mainTitle":3060,"subtitle":454,"heroImage":3075,"ctaButton":477,"ctaLink":478},[434],{"data":3061,"content":3062,"nodeType":410},{},[3063,3069],{"data":3064,"content":3065,"nodeType":447},{},[3066],{"data":3067,"marks":3068,"value":446,"nodeType":83},{},[],{"data":3070,"content":3071,"nodeType":105},{},[3072],{"data":3073,"marks":3074,"value":325,"nodeType":83},{},[],{"metadata":3076,"sys":3079,"fields":3084},{"tags":3077,"concepts":3078},[],[],{"space":3080,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3082,"publishedVersion":24,"revision":45,"locale":29},{"sys":3081},{"type":12,"linkType":13,"id":14},{"sys":3083},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3085},{"url":469,"details":3086,"fileName":475,"contentType":476},{"size":471,"image":3087},{"width":473,"height":474},{"sys":3089,"fields":3092},{"id":3090,"createdAt":3091},"7nJpLiaSAxpEGjbxpp7mvZ","2025-05-27T13:58:09.242Z",{"title":3093,"slug":3094,"articleIntro":3093,"category":3095},"38 - (lorsque l'entité tient un inventaire permanent en comptabilité générale, le compte 38 - peut être utilisé pour comptabiliser les stocks en voie d'acheminement, mis en dépôt ou donnés en consignation)","compte-38-lorsque-l-entite-tient-un-inventaire-permanent-en-comptabilite-generale-le-compte-38-peut-etre-utilise-pour-comptabiliser-les-stocks-en-voie-d-acheminement-mis-en-depot-ou-donnes-en-consignation",[3096],{"metadata":3097,"sys":3100,"fields":3107},{"tags":3098,"concepts":3099},[],[],{"space":3101,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3103,"publishedVersion":425,"revision":24,"contentType":3105,"locale":29},{"sys":3102},{"type":12,"linkType":13,"id":14},{"sys":3104},{"id":21,"type":12,"linkType":22},{"sys":3106},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3108,"metaTitle":435,"metaDescription":436,"mainTitle":3109,"subtitle":454,"heroImage":3124,"ctaButton":477,"ctaLink":478},[434],{"data":3110,"content":3111,"nodeType":410},{},[3112,3118],{"data":3113,"content":3114,"nodeType":447},{},[3115],{"data":3116,"marks":3117,"value":446,"nodeType":83},{},[],{"data":3119,"content":3120,"nodeType":105},{},[3121],{"data":3122,"marks":3123,"value":325,"nodeType":83},{},[],{"metadata":3125,"sys":3128,"fields":3133},{"tags":3126,"concepts":3127},[],[],{"space":3129,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3131,"publishedVersion":24,"revision":45,"locale":29},{"sys":3130},{"type":12,"linkType":13,"id":14},{"sys":3132},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3134},{"url":469,"details":3135,"fileName":475,"contentType":476},{"size":471,"image":3136},{"width":473,"height":474},{"sys":3138,"fields":3141},{"id":3139,"createdAt":3140},"3ZCTaUilp3XHi4Ab6fe6I","2025-05-27T13:57:59.238Z",{"title":3142,"slug":3143,"articleIntro":3142,"category":3144},"311 - Matières (ou groupe) A","compte-311-matieres-ou-groupe-a",[3145],{"metadata":3146,"sys":3149,"fields":3156},{"tags":3147,"concepts":3148},[],[],{"space":3150,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3152,"publishedVersion":425,"revision":24,"contentType":3154,"locale":29},{"sys":3151},{"type":12,"linkType":13,"id":14},{"sys":3153},{"id":21,"type":12,"linkType":22},{"sys":3155},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3157,"metaTitle":435,"metaDescription":436,"mainTitle":3158,"subtitle":454,"heroImage":3173,"ctaButton":477,"ctaLink":478},[434],{"data":3159,"content":3160,"nodeType":410},{},[3161,3167],{"data":3162,"content":3163,"nodeType":447},{},[3164],{"data":3165,"marks":3166,"value":446,"nodeType":83},{},[],{"data":3168,"content":3169,"nodeType":105},{},[3170],{"data":3171,"marks":3172,"value":325,"nodeType":83},{},[],{"metadata":3174,"sys":3177,"fields":3182},{"tags":3175,"concepts":3176},[],[],{"space":3178,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3180,"publishedVersion":24,"revision":45,"locale":29},{"sys":3179},{"type":12,"linkType":13,"id":14},{"sys":3181},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3183},{"url":469,"details":3184,"fileName":475,"contentType":476},{"size":471,"image":3185},{"width":473,"height":474},{"sys":3187,"fields":3190},{"id":3188,"createdAt":3189},"7H7EdHMOB1ic4606jOoa0H","2025-04-25T13:18:52.194Z",{"title":3191,"slug":3192,"articleIntro":-1,"category":3193},"Compte 44571 - TVA collectée","compte-44571-tva-collectee",[3194],{"metadata":3195,"sys":3198,"fields":3205},{"tags":3196,"concepts":3197},[],[],{"space":3199,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3201,"publishedVersion":425,"revision":24,"contentType":3203,"locale":29},{"sys":3200},{"type":12,"linkType":13,"id":14},{"sys":3202},{"id":21,"type":12,"linkType":22},{"sys":3204},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3206,"metaTitle":435,"metaDescription":436,"mainTitle":3207,"subtitle":454,"heroImage":3222,"ctaButton":477,"ctaLink":478},[434],{"data":3208,"content":3209,"nodeType":410},{},[3210,3216],{"data":3211,"content":3212,"nodeType":447},{},[3213],{"data":3214,"marks":3215,"value":446,"nodeType":83},{},[],{"data":3217,"content":3218,"nodeType":105},{},[3219],{"data":3220,"marks":3221,"value":325,"nodeType":83},{},[],{"metadata":3223,"sys":3226,"fields":3231},{"tags":3224,"concepts":3225},[],[],{"space":3227,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3229,"publishedVersion":24,"revision":45,"locale":29},{"sys":3228},{"type":12,"linkType":13,"id":14},{"sys":3230},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3232},{"url":469,"details":3233,"fileName":475,"contentType":476},{"size":471,"image":3234},{"width":473,"height":474},{"sys":3236,"fields":3239},{"id":3237,"createdAt":3238},"2YFAsjSfDAeCWZVf92sdsl","2025-05-27T14:01:39.212Z",{"title":3240,"slug":3241,"articleIntro":3240,"category":3242},"631 - Impôts, taxes et versements assimilés sur rémunérations (administrations des impôts)","compte-631-impots-taxes-et-versements-assimiles-sur-remunerations-administrations-des-impots",[3243],{"metadata":3244,"sys":3247,"fields":3254},{"tags":3245,"concepts":3246},[],[],{"space":3248,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3250,"publishedVersion":425,"revision":24,"contentType":3252,"locale":29},{"sys":3249},{"type":12,"linkType":13,"id":14},{"sys":3251},{"id":21,"type":12,"linkType":22},{"sys":3253},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3255,"metaTitle":435,"metaDescription":436,"mainTitle":3256,"subtitle":454,"heroImage":3271,"ctaButton":477,"ctaLink":478},[434],{"data":3257,"content":3258,"nodeType":410},{},[3259,3265],{"data":3260,"content":3261,"nodeType":447},{},[3262],{"data":3263,"marks":3264,"value":446,"nodeType":83},{},[],{"data":3266,"content":3267,"nodeType":105},{},[3268],{"data":3269,"marks":3270,"value":325,"nodeType":83},{},[],{"metadata":3272,"sys":3275,"fields":3280},{"tags":3273,"concepts":3274},[],[],{"space":3276,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3278,"publishedVersion":24,"revision":45,"locale":29},{"sys":3277},{"type":12,"linkType":13,"id":14},{"sys":3279},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3281},{"url":469,"details":3282,"fileName":475,"contentType":476},{"size":471,"image":3283},{"width":473,"height":474},{"sys":3285,"fields":3288},{"id":3286,"createdAt":3287},"55iVQXY18hY6u2UZk6N5JX","2025-04-25T13:20:08.645Z",{"title":3289,"slug":3290,"articleIntro":-1,"category":3291},"Compte 704 - Travaux","compte-704---travaux",[3292],{"metadata":3293,"sys":3296,"fields":3303},{"tags":3294,"concepts":3295},[],[],{"space":3297,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3299,"publishedVersion":425,"revision":24,"contentType":3301,"locale":29},{"sys":3298},{"type":12,"linkType":13,"id":14},{"sys":3300},{"id":21,"type":12,"linkType":22},{"sys":3302},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3304,"metaTitle":435,"metaDescription":436,"mainTitle":3305,"subtitle":454,"heroImage":3320,"ctaButton":477,"ctaLink":478},[434],{"data":3306,"content":3307,"nodeType":410},{},[3308,3314],{"data":3309,"content":3310,"nodeType":447},{},[3311],{"data":3312,"marks":3313,"value":446,"nodeType":83},{},[],{"data":3315,"content":3316,"nodeType":105},{},[3317],{"data":3318,"marks":3319,"value":325,"nodeType":83},{},[],{"metadata":3321,"sys":3324,"fields":3329},{"tags":3322,"concepts":3323},[],[],{"space":3325,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3327,"publishedVersion":24,"revision":45,"locale":29},{"sys":3326},{"type":12,"linkType":13,"id":14},{"sys":3328},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3330},{"url":469,"details":3331,"fileName":475,"contentType":476},{"size":471,"image":3332},{"width":473,"height":474},{"sys":3334,"fields":3337},{"id":3335,"createdAt":3336},"1rJJtP84qinjRX4OdSnnZw","2025-04-25T13:19:42.224Z",{"title":3338,"slug":3339,"articleIntro":-1,"category":3340},"Compte 628 - Divers","compte-628-divers",[3341],{"metadata":3342,"sys":3345,"fields":3352},{"tags":3343,"concepts":3344},[],[],{"space":3346,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3348,"publishedVersion":425,"revision":24,"contentType":3350,"locale":29},{"sys":3347},{"type":12,"linkType":13,"id":14},{"sys":3349},{"id":21,"type":12,"linkType":22},{"sys":3351},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3353,"metaTitle":435,"metaDescription":436,"mainTitle":3354,"subtitle":454,"heroImage":3369,"ctaButton":477,"ctaLink":478},[434],{"data":3355,"content":3356,"nodeType":410},{},[3357,3363],{"data":3358,"content":3359,"nodeType":447},{},[3360],{"data":3361,"marks":3362,"value":446,"nodeType":83},{},[],{"data":3364,"content":3365,"nodeType":105},{},[3366],{"data":3367,"marks":3368,"value":325,"nodeType":83},{},[],{"metadata":3370,"sys":3373,"fields":3378},{"tags":3371,"concepts":3372},[],[],{"space":3374,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3376,"publishedVersion":24,"revision":45,"locale":29},{"sys":3375},{"type":12,"linkType":13,"id":14},{"sys":3377},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3379},{"url":469,"details":3380,"fileName":475,"contentType":476},{"size":471,"image":3381},{"width":473,"height":474},{"sys":3383,"fields":3386},{"id":3384,"createdAt":3385},"4ZE3ma7rGaoZKsSSSUQjg9","2025-05-27T14:03:29.436Z",{"title":3387,"slug":3388,"articleIntro":3387,"category":3389},"7097 - sur ventes de marchandises","compte-7097-sur-ventes-de-marchandises",[3390],{"metadata":3391,"sys":3394,"fields":3401},{"tags":3392,"concepts":3393},[],[],{"space":3395,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3397,"publishedVersion":425,"revision":24,"contentType":3399,"locale":29},{"sys":3396},{"type":12,"linkType":13,"id":14},{"sys":3398},{"id":21,"type":12,"linkType":22},{"sys":3400},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3402,"metaTitle":435,"metaDescription":436,"mainTitle":3403,"subtitle":454,"heroImage":3418,"ctaButton":477,"ctaLink":478},[434],{"data":3404,"content":3405,"nodeType":410},{},[3406,3412],{"data":3407,"content":3408,"nodeType":447},{},[3409],{"data":3410,"marks":3411,"value":446,"nodeType":83},{},[],{"data":3413,"content":3414,"nodeType":105},{},[3415],{"data":3416,"marks":3417,"value":325,"nodeType":83},{},[],{"metadata":3419,"sys":3422,"fields":3427},{"tags":3420,"concepts":3421},[],[],{"space":3423,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3425,"publishedVersion":24,"revision":45,"locale":29},{"sys":3424},{"type":12,"linkType":13,"id":14},{"sys":3426},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3428},{"url":469,"details":3429,"fileName":475,"contentType":476},{"size":471,"image":3430},{"width":473,"height":474},{"sys":3432,"fields":3435},{"id":3433,"createdAt":3434},"4C7a5gkaWNHFmzaON1fDVw","2025-05-27T13:58:29.119Z",{"title":3436,"slug":3437,"articleIntro":3436,"category":3438},"4084 - Fournisseurs d'immobilisations","compte-4084-fournisseurs-d-immobilisations",[3439],{"metadata":3440,"sys":3443,"fields":3450},{"tags":3441,"concepts":3442},[],[],{"space":3444,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3446,"publishedVersion":425,"revision":24,"contentType":3448,"locale":29},{"sys":3445},{"type":12,"linkType":13,"id":14},{"sys":3447},{"id":21,"type":12,"linkType":22},{"sys":3449},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3451,"metaTitle":435,"metaDescription":436,"mainTitle":3452,"subtitle":454,"heroImage":3467,"ctaButton":477,"ctaLink":478},[434],{"data":3453,"content":3454,"nodeType":410},{},[3455,3461],{"data":3456,"content":3457,"nodeType":447},{},[3458],{"data":3459,"marks":3460,"value":446,"nodeType":83},{},[],{"data":3462,"content":3463,"nodeType":105},{},[3464],{"data":3465,"marks":3466,"value":325,"nodeType":83},{},[],{"metadata":3468,"sys":3471,"fields":3476},{"tags":3469,"concepts":3470},[],[],{"space":3472,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3474,"publishedVersion":24,"revision":45,"locale":29},{"sys":3473},{"type":12,"linkType":13,"id":14},{"sys":3475},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3477},{"url":469,"details":3478,"fileName":475,"contentType":476},{"size":471,"image":3479},{"width":473,"height":474},{"sys":3481,"fields":3484},{"id":3482,"createdAt":3483},"7sDUSaX5qXh4Pp9sHKIU5k","2025-04-25T13:19:20.360Z",{"title":3485,"slug":3486,"articleIntro":3485,"category":3487},"Compte 6064 - Fournitures administratives","compte-6064-fournitures-administratives",[3488],{"metadata":3489,"sys":3492,"fields":3499},{"tags":3490,"concepts":3491},[],[],{"space":3493,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3495,"publishedVersion":425,"revision":24,"contentType":3497,"locale":29},{"sys":3494},{"type":12,"linkType":13,"id":14},{"sys":3496},{"id":21,"type":12,"linkType":22},{"sys":3498},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3500,"metaTitle":435,"metaDescription":436,"mainTitle":3501,"subtitle":454,"heroImage":3516,"ctaButton":477,"ctaLink":478},[434],{"data":3502,"content":3503,"nodeType":410},{},[3504,3510],{"data":3505,"content":3506,"nodeType":447},{},[3507],{"data":3508,"marks":3509,"value":446,"nodeType":83},{},[],{"data":3511,"content":3512,"nodeType":105},{},[3513],{"data":3514,"marks":3515,"value":325,"nodeType":83},{},[],{"metadata":3517,"sys":3520,"fields":3525},{"tags":3518,"concepts":3519},[],[],{"space":3521,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3523,"publishedVersion":24,"revision":45,"locale":29},{"sys":3522},{"type":12,"linkType":13,"id":14},{"sys":3524},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3526},{"url":469,"details":3527,"fileName":475,"contentType":476},{"size":471,"image":3528},{"width":473,"height":474},{"sys":3530,"fields":3533},{"id":3531,"createdAt":3532},"2Lwqxqr7Vx2lsWTaLicbxt","2025-04-25T13:18:58.684Z",{"title":3534,"slug":3535,"articleIntro":3534,"category":3536},"Compte 45 - Groupe et associés","compte-45-groupe-et-associes",[3537],{"metadata":3538,"sys":3541,"fields":3548},{"tags":3539,"concepts":3540},[],[],{"space":3542,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3544,"publishedVersion":425,"revision":24,"contentType":3546,"locale":29},{"sys":3543},{"type":12,"linkType":13,"id":14},{"sys":3545},{"id":21,"type":12,"linkType":22},{"sys":3547},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3549,"metaTitle":435,"metaDescription":436,"mainTitle":3550,"subtitle":454,"heroImage":3565,"ctaButton":477,"ctaLink":478},[434],{"data":3551,"content":3552,"nodeType":410},{},[3553,3559],{"data":3554,"content":3555,"nodeType":447},{},[3556],{"data":3557,"marks":3558,"value":446,"nodeType":83},{},[],{"data":3560,"content":3561,"nodeType":105},{},[3562],{"data":3563,"marks":3564,"value":325,"nodeType":83},{},[],{"metadata":3566,"sys":3569,"fields":3574},{"tags":3567,"concepts":3568},[],[],{"space":3570,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3572,"publishedVersion":24,"revision":45,"locale":29},{"sys":3571},{"type":12,"linkType":13,"id":14},{"sys":3573},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3575},{"url":469,"details":3576,"fileName":475,"contentType":476},{"size":471,"image":3577},{"width":473,"height":474},{"sys":3579,"fields":3582},{"id":3580,"createdAt":3581},"3ntCVOAyqmW05ZdQgmbtlp","2025-05-27T13:57:09.102Z",{"title":3583,"slug":3584,"articleIntro":3583,"category":3585},"22 - Immobilisations mises en concession","compte-22-immobilisations-mises-en-concession",[3586],{"metadata":3587,"sys":3590,"fields":3597},{"tags":3588,"concepts":3589},[],[],{"space":3591,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3593,"publishedVersion":425,"revision":24,"contentType":3595,"locale":29},{"sys":3592},{"type":12,"linkType":13,"id":14},{"sys":3594},{"id":21,"type":12,"linkType":22},{"sys":3596},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3598,"metaTitle":435,"metaDescription":436,"mainTitle":3599,"subtitle":454,"heroImage":3614,"ctaButton":477,"ctaLink":478},[434],{"data":3600,"content":3601,"nodeType":410},{},[3602,3608],{"data":3603,"content":3604,"nodeType":447},{},[3605],{"data":3606,"marks":3607,"value":446,"nodeType":83},{},[],{"data":3609,"content":3610,"nodeType":105},{},[3611],{"data":3612,"marks":3613,"value":325,"nodeType":83},{},[],{"metadata":3615,"sys":3618,"fields":3623},{"tags":3616,"concepts":3617},[],[],{"space":3619,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3621,"publishedVersion":24,"revision":45,"locale":29},{"sys":3620},{"type":12,"linkType":13,"id":14},{"sys":3622},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3624},{"url":469,"details":3625,"fileName":475,"contentType":476},{"size":471,"image":3626},{"width":473,"height":474},{"sys":3628,"fields":3631},{"id":3629,"createdAt":3630},"6I7A1XrcyJVVWOfhKS6b9y","2025-04-25T13:19:18.549Z",{"title":3632,"slug":3633,"articleIntro":-1,"category":3634},"Compte 603 - Variation des stocks","compte-603-variation-des-stocks",[3635],{"metadata":3636,"sys":3639,"fields":3646},{"tags":3637,"concepts":3638},[],[],{"space":3640,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3642,"publishedVersion":425,"revision":24,"contentType":3644,"locale":29},{"sys":3641},{"type":12,"linkType":13,"id":14},{"sys":3643},{"id":21,"type":12,"linkType":22},{"sys":3645},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3647,"metaTitle":435,"metaDescription":436,"mainTitle":3648,"subtitle":454,"heroImage":3663,"ctaButton":477,"ctaLink":478},[434],{"data":3649,"content":3650,"nodeType":410},{},[3651,3657],{"data":3652,"content":3653,"nodeType":447},{},[3654],{"data":3655,"marks":3656,"value":446,"nodeType":83},{},[],{"data":3658,"content":3659,"nodeType":105},{},[3660],{"data":3661,"marks":3662,"value":325,"nodeType":83},{},[],{"metadata":3664,"sys":3667,"fields":3672},{"tags":3665,"concepts":3666},[],[],{"space":3668,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3670,"publishedVersion":24,"revision":45,"locale":29},{"sys":3669},{"type":12,"linkType":13,"id":14},{"sys":3671},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3673},{"url":469,"details":3674,"fileName":475,"contentType":476},{"size":471,"image":3675},{"width":473,"height":474},{"sys":3677,"fields":3680},{"id":3678,"createdAt":3679},"3bhJ4MRINZucUZBRFMbC53","2025-05-27T13:56:49.139Z",{"title":3681,"slug":3682,"articleIntro":3681,"category":3683},"171 - Dettes rattachées à des participations (groupe)","compte-171-dettes-rattachees-a-des-participations-groupe",[3684],{"metadata":3685,"sys":3688,"fields":3695},{"tags":3686,"concepts":3687},[],[],{"space":3689,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3691,"publishedVersion":425,"revision":24,"contentType":3693,"locale":29},{"sys":3690},{"type":12,"linkType":13,"id":14},{"sys":3692},{"id":21,"type":12,"linkType":22},{"sys":3694},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3696,"metaTitle":435,"metaDescription":436,"mainTitle":3697,"subtitle":454,"heroImage":3712,"ctaButton":477,"ctaLink":478},[434],{"data":3698,"content":3699,"nodeType":410},{},[3700,3706],{"data":3701,"content":3702,"nodeType":447},{},[3703],{"data":3704,"marks":3705,"value":446,"nodeType":83},{},[],{"data":3707,"content":3708,"nodeType":105},{},[3709],{"data":3710,"marks":3711,"value":325,"nodeType":83},{},[],{"metadata":3713,"sys":3716,"fields":3721},{"tags":3714,"concepts":3715},[],[],{"space":3717,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3719,"publishedVersion":24,"revision":45,"locale":29},{"sys":3718},{"type":12,"linkType":13,"id":14},{"sys":3720},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3722},{"url":469,"details":3723,"fileName":475,"contentType":476},{"size":471,"image":3724},{"width":473,"height":474},{"sys":3726,"fields":3729},{"id":3727,"createdAt":3728},"5vskJgE0mn7GG18Lc8WyvX","2025-05-27T14:03:09.409Z",{"title":3730,"slug":3731,"articleIntro":-1,"category":3732},"Compte comptable 7082 - Commissions et courtages","compte-7082-commissions-et-courtages",[3733],{"metadata":3734,"sys":3737,"fields":3744},{"tags":3735,"concepts":3736},[],[],{"space":3738,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3740,"publishedVersion":425,"revision":24,"contentType":3742,"locale":29},{"sys":3739},{"type":12,"linkType":13,"id":14},{"sys":3741},{"id":21,"type":12,"linkType":22},{"sys":3743},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3745,"metaTitle":435,"metaDescription":436,"mainTitle":3746,"subtitle":454,"heroImage":3761,"ctaButton":477,"ctaLink":478},[434],{"data":3747,"content":3748,"nodeType":410},{},[3749,3755],{"data":3750,"content":3751,"nodeType":447},{},[3752],{"data":3753,"marks":3754,"value":446,"nodeType":83},{},[],{"data":3756,"content":3757,"nodeType":105},{},[3758],{"data":3759,"marks":3760,"value":325,"nodeType":83},{},[],{"metadata":3762,"sys":3765,"fields":3770},{"tags":3763,"concepts":3764},[],[],{"space":3766,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3768,"publishedVersion":24,"revision":45,"locale":29},{"sys":3767},{"type":12,"linkType":13,"id":14},{"sys":3769},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3771},{"url":469,"details":3772,"fileName":475,"contentType":476},{"size":471,"image":3773},{"width":473,"height":474},{"sys":3775,"fields":3778},{"id":3776,"createdAt":3777},"4oX83pIFqJ51eFfRaBwLeE","2025-04-25T13:18:42.162Z",{"title":3779,"slug":3780,"articleIntro":-1,"category":3781},"Compte 419 - Clients créditeurs","compte-419-clients-creditieurs",[3782],{"metadata":3783,"sys":3786,"fields":3793},{"tags":3784,"concepts":3785},[],[],{"space":3787,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3789,"publishedVersion":425,"revision":24,"contentType":3791,"locale":29},{"sys":3788},{"type":12,"linkType":13,"id":14},{"sys":3790},{"id":21,"type":12,"linkType":22},{"sys":3792},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3794,"metaTitle":435,"metaDescription":436,"mainTitle":3795,"subtitle":454,"heroImage":3810,"ctaButton":477,"ctaLink":478},[434],{"data":3796,"content":3797,"nodeType":410},{},[3798,3804],{"data":3799,"content":3800,"nodeType":447},{},[3801],{"data":3802,"marks":3803,"value":446,"nodeType":83},{},[],{"data":3805,"content":3806,"nodeType":105},{},[3807],{"data":3808,"marks":3809,"value":325,"nodeType":83},{},[],{"metadata":3811,"sys":3814,"fields":3819},{"tags":3812,"concepts":3813},[],[],{"space":3815,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3817,"publishedVersion":24,"revision":45,"locale":29},{"sys":3816},{"type":12,"linkType":13,"id":14},{"sys":3818},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3820},{"url":469,"details":3821,"fileName":475,"contentType":476},{"size":471,"image":3822},{"width":473,"height":474},{"sys":3824,"fields":3827},{"id":3825,"createdAt":3826},"1zfBShEfjKa0VkeIJqZ3Ro","2025-05-27T10:43:16.272Z",{"title":3828,"slug":3829,"articleIntro":3830,"category":3831},"Comment comptabiliser la CFE et quels comptes utiliser ?","comment-comptabiliser-la-cfe-et-quels-comptes-utiliser","Sauf exception, quels que soient votre statut juridique, la zone géographique et le secteur d’activité de votre entreprise, vous devez vous acquitter chaque année de la cotisation foncière des entreprises (CFE). Mais comment enregistrer cette taxe locale dans votre plan comptable ? Quels comptes comptables utiliser ? Nous vous expliquons pas à pas comment comptabiliser la CFE.",[3832],{"metadata":3833,"sys":3836,"fields":3843},{"tags":3834,"concepts":3835},[],[],{"space":3837,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3839,"publishedVersion":425,"revision":24,"contentType":3841,"locale":29},{"sys":3838},{"type":12,"linkType":13,"id":14},{"sys":3840},{"id":21,"type":12,"linkType":22},{"sys":3842},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3844,"metaTitle":435,"metaDescription":436,"mainTitle":3845,"subtitle":454,"heroImage":3860,"ctaButton":477,"ctaLink":478},[434],{"data":3846,"content":3847,"nodeType":410},{},[3848,3854],{"data":3849,"content":3850,"nodeType":447},{},[3851],{"data":3852,"marks":3853,"value":446,"nodeType":83},{},[],{"data":3855,"content":3856,"nodeType":105},{},[3857],{"data":3858,"marks":3859,"value":325,"nodeType":83},{},[],{"metadata":3861,"sys":3864,"fields":3869},{"tags":3862,"concepts":3863},[],[],{"space":3865,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3867,"publishedVersion":24,"revision":45,"locale":29},{"sys":3866},{"type":12,"linkType":13,"id":14},{"sys":3868},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3870},{"url":469,"details":3871,"fileName":475,"contentType":476},{"size":471,"image":3872},{"width":473,"height":474},{"sys":3874,"fields":3877},{"id":3875,"createdAt":3876},"5bdRj0sEcIuIuMRmHWoQd2","2025-04-25T13:18:00.385Z",{"title":3878,"slug":3879,"articleIntro":3878,"category":3880},"Compte 129 - Résultat de l'exercice (déficit)","compte-129-resultat-de-l-exercice-deficit",[3881],{"metadata":3882,"sys":3885,"fields":3892},{"tags":3883,"concepts":3884},[],[],{"space":3886,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3888,"publishedVersion":425,"revision":24,"contentType":3890,"locale":29},{"sys":3887},{"type":12,"linkType":13,"id":14},{"sys":3889},{"id":21,"type":12,"linkType":22},{"sys":3891},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3893,"metaTitle":435,"metaDescription":436,"mainTitle":3894,"subtitle":454,"heroImage":3909,"ctaButton":477,"ctaLink":478},[434],{"data":3895,"content":3896,"nodeType":410},{},[3897,3903],{"data":3898,"content":3899,"nodeType":447},{},[3900],{"data":3901,"marks":3902,"value":446,"nodeType":83},{},[],{"data":3904,"content":3905,"nodeType":105},{},[3906],{"data":3907,"marks":3908,"value":325,"nodeType":83},{},[],{"metadata":3910,"sys":3913,"fields":3918},{"tags":3911,"concepts":3912},[],[],{"space":3914,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3916,"publishedVersion":24,"revision":45,"locale":29},{"sys":3915},{"type":12,"linkType":13,"id":14},{"sys":3917},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3919},{"url":469,"details":3920,"fileName":475,"contentType":476},{"size":471,"image":3921},{"width":473,"height":474},{"sys":3923,"fields":3926},{"id":3924,"createdAt":3925},"7HIsJSjAEl9caBIZSs2QVq","2025-05-27T13:56:39.154Z",{"title":3927,"slug":3928,"articleIntro":3927,"category":3929},"1688 - Intérêts courus","compte-1688-interets-courus",[3930],{"metadata":3931,"sys":3934,"fields":3941},{"tags":3932,"concepts":3933},[],[],{"space":3935,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3937,"publishedVersion":425,"revision":24,"contentType":3939,"locale":29},{"sys":3936},{"type":12,"linkType":13,"id":14},{"sys":3938},{"id":21,"type":12,"linkType":22},{"sys":3940},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3942,"metaTitle":435,"metaDescription":436,"mainTitle":3943,"subtitle":454,"heroImage":3958,"ctaButton":477,"ctaLink":478},[434],{"data":3944,"content":3945,"nodeType":410},{},[3946,3952],{"data":3947,"content":3948,"nodeType":447},{},[3949],{"data":3950,"marks":3951,"value":446,"nodeType":83},{},[],{"data":3953,"content":3954,"nodeType":105},{},[3955],{"data":3956,"marks":3957,"value":325,"nodeType":83},{},[],{"metadata":3959,"sys":3962,"fields":3967},{"tags":3960,"concepts":3961},[],[],{"space":3963,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":3965,"publishedVersion":24,"revision":45,"locale":29},{"sys":3964},{"type":12,"linkType":13,"id":14},{"sys":3966},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":3968},{"url":469,"details":3969,"fileName":475,"contentType":476},{"size":471,"image":3970},{"width":473,"height":474},{"sys":3972,"fields":3975},{"id":3973,"createdAt":3974},"7lzjxfkX1BrS3lMRhpjZT0","2025-04-25T13:20:00.364Z",{"title":3976,"slug":3977,"articleIntro":-1,"category":3978},"Compte 6718 - Autres charges exceptionnelles sur opérations de gestion","compte-6718-autres-charges-exceptionnelles-sur-operations-de-gestion",[3979],{"metadata":3980,"sys":3983,"fields":3990},{"tags":3981,"concepts":3982},[],[],{"space":3984,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":3986,"publishedVersion":425,"revision":24,"contentType":3988,"locale":29},{"sys":3985},{"type":12,"linkType":13,"id":14},{"sys":3987},{"id":21,"type":12,"linkType":22},{"sys":3989},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":3991,"metaTitle":435,"metaDescription":436,"mainTitle":3992,"subtitle":454,"heroImage":4007,"ctaButton":477,"ctaLink":478},[434],{"data":3993,"content":3994,"nodeType":410},{},[3995,4001],{"data":3996,"content":3997,"nodeType":447},{},[3998],{"data":3999,"marks":4000,"value":446,"nodeType":83},{},[],{"data":4002,"content":4003,"nodeType":105},{},[4004],{"data":4005,"marks":4006,"value":325,"nodeType":83},{},[],{"metadata":4008,"sys":4011,"fields":4016},{"tags":4009,"concepts":4010},[],[],{"space":4012,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4014,"publishedVersion":24,"revision":45,"locale":29},{"sys":4013},{"type":12,"linkType":13,"id":14},{"sys":4015},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4017},{"url":469,"details":4018,"fileName":475,"contentType":476},{"size":471,"image":4019},{"width":473,"height":474},{"sys":4021,"fields":4024},{"id":4022,"createdAt":4023},"dFKwjdc2FAdSDHoMSQLdx","2025-04-25T13:20:26.926Z",{"title":4025,"slug":4026,"articleIntro":-1,"category":4027},"Compte 787 - Reprises sur dépréciations et provisions (à inscrire en produits exceptionnels)","compte-787-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-exceptionnels",[4028],{"metadata":4029,"sys":4032,"fields":4039},{"tags":4030,"concepts":4031},[],[],{"space":4033,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4035,"publishedVersion":425,"revision":24,"contentType":4037,"locale":29},{"sys":4034},{"type":12,"linkType":13,"id":14},{"sys":4036},{"id":21,"type":12,"linkType":22},{"sys":4038},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4040,"metaTitle":435,"metaDescription":436,"mainTitle":4041,"subtitle":454,"heroImage":4056,"ctaButton":477,"ctaLink":478},[434],{"data":4042,"content":4043,"nodeType":410},{},[4044,4050],{"data":4045,"content":4046,"nodeType":447},{},[4047],{"data":4048,"marks":4049,"value":446,"nodeType":83},{},[],{"data":4051,"content":4052,"nodeType":105},{},[4053],{"data":4054,"marks":4055,"value":325,"nodeType":83},{},[],{"metadata":4057,"sys":4060,"fields":4065},{"tags":4058,"concepts":4059},[],[],{"space":4061,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4063,"publishedVersion":24,"revision":45,"locale":29},{"sys":4062},{"type":12,"linkType":13,"id":14},{"sys":4064},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4066},{"url":469,"details":4067,"fileName":475,"contentType":476},{"size":471,"image":4068},{"width":473,"height":474},{"sys":4070,"fields":4073},{"id":4071,"createdAt":4072},"1Pmic4IzOh5JAwQlVqX6da","2025-04-25T13:19:02.249Z",{"title":4074,"slug":4075,"articleIntro":-1,"category":4076},"Compte 471 - Comptes d'attente","compte-471-comptes-d-attente",[4077],{"metadata":4078,"sys":4081,"fields":4088},{"tags":4079,"concepts":4080},[],[],{"space":4082,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4084,"publishedVersion":425,"revision":24,"contentType":4086,"locale":29},{"sys":4083},{"type":12,"linkType":13,"id":14},{"sys":4085},{"id":21,"type":12,"linkType":22},{"sys":4087},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4089,"metaTitle":435,"metaDescription":436,"mainTitle":4090,"subtitle":454,"heroImage":4105,"ctaButton":477,"ctaLink":478},[434],{"data":4091,"content":4092,"nodeType":410},{},[4093,4099],{"data":4094,"content":4095,"nodeType":447},{},[4096],{"data":4097,"marks":4098,"value":446,"nodeType":83},{},[],{"data":4100,"content":4101,"nodeType":105},{},[4102],{"data":4103,"marks":4104,"value":325,"nodeType":83},{},[],{"metadata":4106,"sys":4109,"fields":4114},{"tags":4107,"concepts":4108},[],[],{"space":4110,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4112,"publishedVersion":24,"revision":45,"locale":29},{"sys":4111},{"type":12,"linkType":13,"id":14},{"sys":4113},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4115},{"url":469,"details":4116,"fileName":475,"contentType":476},{"size":471,"image":4117},{"width":473,"height":474},{"sys":4119,"fields":4122},{"id":4120,"createdAt":4121},"3arNdSMnjtedHoLzW6jQrH","2025-05-27T14:03:49.385Z",{"title":4123,"slug":4124,"articleIntro":4123,"category":4125},"771 - Produits exceptionnels sur opérations de gestion","compte-771-produits-exceptionnels-sur-operations-de-gestion",[4126],{"metadata":4127,"sys":4130,"fields":4137},{"tags":4128,"concepts":4129},[],[],{"space":4131,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4133,"publishedVersion":425,"revision":24,"contentType":4135,"locale":29},{"sys":4132},{"type":12,"linkType":13,"id":14},{"sys":4134},{"id":21,"type":12,"linkType":22},{"sys":4136},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4138,"metaTitle":435,"metaDescription":436,"mainTitle":4139,"subtitle":454,"heroImage":4154,"ctaButton":477,"ctaLink":478},[434],{"data":4140,"content":4141,"nodeType":410},{},[4142,4148],{"data":4143,"content":4144,"nodeType":447},{},[4145],{"data":4146,"marks":4147,"value":446,"nodeType":83},{},[],{"data":4149,"content":4150,"nodeType":105},{},[4151],{"data":4152,"marks":4153,"value":325,"nodeType":83},{},[],{"metadata":4155,"sys":4158,"fields":4163},{"tags":4156,"concepts":4157},[],[],{"space":4159,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4161,"publishedVersion":24,"revision":45,"locale":29},{"sys":4160},{"type":12,"linkType":13,"id":14},{"sys":4162},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4164},{"url":469,"details":4165,"fileName":475,"contentType":476},{"size":471,"image":4166},{"width":473,"height":474},{"sys":4168,"fields":4171},{"id":4169,"createdAt":4170},"7trUuSeWqgA5RBI3PBeycG","2025-04-25T13:17:58.596Z",{"title":4172,"slug":4173,"articleIntro":4172,"category":4174},"Compte 18 - Comptes de liaison des établissements et sociétés en participation","compte-18-comptes-de-liaison-des-etablissements-et-societes-en-participation",[4175],{"metadata":4176,"sys":4179,"fields":4186},{"tags":4177,"concepts":4178},[],[],{"space":4180,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4182,"publishedVersion":425,"revision":24,"contentType":4184,"locale":29},{"sys":4181},{"type":12,"linkType":13,"id":14},{"sys":4183},{"id":21,"type":12,"linkType":22},{"sys":4185},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4187,"metaTitle":435,"metaDescription":436,"mainTitle":4188,"subtitle":454,"heroImage":4203,"ctaButton":477,"ctaLink":478},[434],{"data":4189,"content":4190,"nodeType":410},{},[4191,4197],{"data":4192,"content":4193,"nodeType":447},{},[4194],{"data":4195,"marks":4196,"value":446,"nodeType":83},{},[],{"data":4198,"content":4199,"nodeType":105},{},[4200],{"data":4201,"marks":4202,"value":325,"nodeType":83},{},[],{"metadata":4204,"sys":4207,"fields":4212},{"tags":4205,"concepts":4206},[],[],{"space":4208,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4210,"publishedVersion":24,"revision":45,"locale":29},{"sys":4209},{"type":12,"linkType":13,"id":14},{"sys":4211},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4213},{"url":469,"details":4214,"fileName":475,"contentType":476},{"size":471,"image":4215},{"width":473,"height":474},{"sys":4217,"fields":4220},{"id":4218,"createdAt":4219},"6siBspI4ohtFiBa7EJI0nV","2025-05-27T14:00:09.261Z",{"title":4221,"slug":4222,"articleIntro":4221,"category":4223},"507 - Bons du Trésor et bons de caisse à court terme","compte-507-bons-du-tresor-et-bons-de-caisse-a-court-terme",[4224],{"metadata":4225,"sys":4228,"fields":4235},{"tags":4226,"concepts":4227},[],[],{"space":4229,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4231,"publishedVersion":425,"revision":24,"contentType":4233,"locale":29},{"sys":4230},{"type":12,"linkType":13,"id":14},{"sys":4232},{"id":21,"type":12,"linkType":22},{"sys":4234},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4236,"metaTitle":435,"metaDescription":436,"mainTitle":4237,"subtitle":454,"heroImage":4252,"ctaButton":477,"ctaLink":478},[434],{"data":4238,"content":4239,"nodeType":410},{},[4240,4246],{"data":4241,"content":4242,"nodeType":447},{},[4243],{"data":4244,"marks":4245,"value":446,"nodeType":83},{},[],{"data":4247,"content":4248,"nodeType":105},{},[4249],{"data":4250,"marks":4251,"value":325,"nodeType":83},{},[],{"metadata":4253,"sys":4256,"fields":4261},{"tags":4254,"concepts":4255},[],[],{"space":4257,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4259,"publishedVersion":24,"revision":45,"locale":29},{"sys":4258},{"type":12,"linkType":13,"id":14},{"sys":4260},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4262},{"url":469,"details":4263,"fileName":475,"contentType":476},{"size":471,"image":4264},{"width":473,"height":474},{"sys":4266,"fields":4269},{"id":4267,"createdAt":4268},"6gplgIfXQLL0HwydYasnyx","2025-05-27T13:58:29.158Z",{"title":4270,"slug":4271,"articleIntro":4270,"category":4272},"405 - Fournisseurs d'immobilisations - Effets à payer","compte-405-fournisseurs-d-immobilisations-effets-a-payer",[4273],{"metadata":4274,"sys":4277,"fields":4284},{"tags":4275,"concepts":4276},[],[],{"space":4278,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4280,"publishedVersion":425,"revision":24,"contentType":4282,"locale":29},{"sys":4279},{"type":12,"linkType":13,"id":14},{"sys":4281},{"id":21,"type":12,"linkType":22},{"sys":4283},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4285,"metaTitle":435,"metaDescription":436,"mainTitle":4286,"subtitle":454,"heroImage":4301,"ctaButton":477,"ctaLink":478},[434],{"data":4287,"content":4288,"nodeType":410},{},[4289,4295],{"data":4290,"content":4291,"nodeType":447},{},[4292],{"data":4293,"marks":4294,"value":446,"nodeType":83},{},[],{"data":4296,"content":4297,"nodeType":105},{},[4298],{"data":4299,"marks":4300,"value":325,"nodeType":83},{},[],{"metadata":4302,"sys":4305,"fields":4310},{"tags":4303,"concepts":4304},[],[],{"space":4306,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4308,"publishedVersion":24,"revision":45,"locale":29},{"sys":4307},{"type":12,"linkType":13,"id":14},{"sys":4309},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4311},{"url":469,"details":4312,"fileName":475,"contentType":476},{"size":471,"image":4313},{"width":473,"height":474},{"sys":4315,"fields":4318},{"id":4316,"createdAt":4317},"6RQI4F05yU7hMPLDc0QbyD","2025-04-25T13:17:50.395Z",{"title":4319,"slug":4320,"articleIntro":4319,"category":4321},"Compte 1045 - Bons de souscription d'actions","compte-1045-bons-de-souscription-d-actions",[4322],{"metadata":4323,"sys":4326,"fields":4333},{"tags":4324,"concepts":4325},[],[],{"space":4327,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4329,"publishedVersion":425,"revision":24,"contentType":4331,"locale":29},{"sys":4328},{"type":12,"linkType":13,"id":14},{"sys":4330},{"id":21,"type":12,"linkType":22},{"sys":4332},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4334,"metaTitle":435,"metaDescription":436,"mainTitle":4335,"subtitle":454,"heroImage":4350,"ctaButton":477,"ctaLink":478},[434],{"data":4336,"content":4337,"nodeType":410},{},[4338,4344],{"data":4339,"content":4340,"nodeType":447},{},[4341],{"data":4342,"marks":4343,"value":446,"nodeType":83},{},[],{"data":4345,"content":4346,"nodeType":105},{},[4347],{"data":4348,"marks":4349,"value":325,"nodeType":83},{},[],{"metadata":4351,"sys":4354,"fields":4359},{"tags":4352,"concepts":4353},[],[],{"space":4355,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4357,"publishedVersion":24,"revision":45,"locale":29},{"sys":4356},{"type":12,"linkType":13,"id":14},{"sys":4358},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4360},{"url":469,"details":4361,"fileName":475,"contentType":476},{"size":471,"image":4362},{"width":473,"height":474},{"sys":4364,"fields":4367},{"id":4365,"createdAt":4366},"5VxxyblSHGJcuVaDmfSuuq","2025-04-25T13:18:08.627Z",{"title":4368,"slug":4369,"articleIntro":4368,"category":4370},"Compte 2131 - Bâtiments","compte-2131-batiments",[4371],{"metadata":4372,"sys":4375,"fields":4382},{"tags":4373,"concepts":4374},[],[],{"space":4376,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4378,"publishedVersion":425,"revision":24,"contentType":4380,"locale":29},{"sys":4377},{"type":12,"linkType":13,"id":14},{"sys":4379},{"id":21,"type":12,"linkType":22},{"sys":4381},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4383,"metaTitle":435,"metaDescription":436,"mainTitle":4384,"subtitle":454,"heroImage":4399,"ctaButton":477,"ctaLink":478},[434],{"data":4385,"content":4386,"nodeType":410},{},[4387,4393],{"data":4388,"content":4389,"nodeType":447},{},[4390],{"data":4391,"marks":4392,"value":446,"nodeType":83},{},[],{"data":4394,"content":4395,"nodeType":105},{},[4396],{"data":4397,"marks":4398,"value":325,"nodeType":83},{},[],{"metadata":4400,"sys":4403,"fields":4408},{"tags":4401,"concepts":4402},[],[],{"space":4404,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4406,"publishedVersion":24,"revision":45,"locale":29},{"sys":4405},{"type":12,"linkType":13,"id":14},{"sys":4407},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4409},{"url":469,"details":4410,"fileName":475,"contentType":476},{"size":471,"image":4411},{"width":473,"height":474},{"sys":4413,"fields":4416},{"id":4414,"createdAt":4415},"7BResMvdlsEN2lTrGyRtTC","2025-04-25T13:18:18.659Z",{"title":4417,"slug":4418,"articleIntro":4417,"category":4419},"Compte 2771 - Actions propres ou parts propres","compte-2771-actions-propres-ou-parts-propres",[4420],{"metadata":4421,"sys":4424,"fields":4431},{"tags":4422,"concepts":4423},[],[],{"space":4425,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4427,"publishedVersion":425,"revision":24,"contentType":4429,"locale":29},{"sys":4426},{"type":12,"linkType":13,"id":14},{"sys":4428},{"id":21,"type":12,"linkType":22},{"sys":4430},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4432,"metaTitle":435,"metaDescription":436,"mainTitle":4433,"subtitle":454,"heroImage":4448,"ctaButton":477,"ctaLink":478},[434],{"data":4434,"content":4435,"nodeType":410},{},[4436,4442],{"data":4437,"content":4438,"nodeType":447},{},[4439],{"data":4440,"marks":4441,"value":446,"nodeType":83},{},[],{"data":4443,"content":4444,"nodeType":105},{},[4445],{"data":4446,"marks":4447,"value":325,"nodeType":83},{},[],{"metadata":4449,"sys":4452,"fields":4457},{"tags":4450,"concepts":4451},[],[],{"space":4453,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4455,"publishedVersion":24,"revision":45,"locale":29},{"sys":4454},{"type":12,"linkType":13,"id":14},{"sys":4456},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4458},{"url":469,"details":4459,"fileName":475,"contentType":476},{"size":471,"image":4460},{"width":473,"height":474},{"sys":4462,"fields":4465},{"id":4463,"createdAt":4464},"2XE2HEbZ3LBYBekQ5NGoLc","2025-04-25T13:18:30.692Z",{"title":4466,"slug":4467,"articleIntro":4466,"category":4468},"Compte 37 - Stocks de marchandises","compte-37-stocks-de-marchandises",[4469],{"metadata":4470,"sys":4473,"fields":4480},{"tags":4471,"concepts":4472},[],[],{"space":4474,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4476,"publishedVersion":425,"revision":24,"contentType":4478,"locale":29},{"sys":4475},{"type":12,"linkType":13,"id":14},{"sys":4477},{"id":21,"type":12,"linkType":22},{"sys":4479},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4481,"metaTitle":435,"metaDescription":436,"mainTitle":4482,"subtitle":454,"heroImage":4497,"ctaButton":477,"ctaLink":478},[434],{"data":4483,"content":4484,"nodeType":410},{},[4485,4491],{"data":4486,"content":4487,"nodeType":447},{},[4488],{"data":4489,"marks":4490,"value":446,"nodeType":83},{},[],{"data":4492,"content":4493,"nodeType":105},{},[4494],{"data":4495,"marks":4496,"value":325,"nodeType":83},{},[],{"metadata":4498,"sys":4501,"fields":4506},{"tags":4499,"concepts":4500},[],[],{"space":4502,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4504,"publishedVersion":24,"revision":45,"locale":29},{"sys":4503},{"type":12,"linkType":13,"id":14},{"sys":4505},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4507},{"url":469,"details":4508,"fileName":475,"contentType":476},{"size":471,"image":4509},{"width":473,"height":474},{"sys":4511,"fields":4514},{"id":4512,"createdAt":4513},"4QP7JO3e4xbxJjknBFyW47","2025-04-25T13:18:22.228Z",{"title":4515,"slug":4516,"articleIntro":4515,"category":4517},"Compte 267 - Créances rattachées à des participations","compte-267-creances-rattachees-a-des-participations",[4518],{"metadata":4519,"sys":4522,"fields":4529},{"tags":4520,"concepts":4521},[],[],{"space":4523,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4525,"publishedVersion":425,"revision":24,"contentType":4527,"locale":29},{"sys":4524},{"type":12,"linkType":13,"id":14},{"sys":4526},{"id":21,"type":12,"linkType":22},{"sys":4528},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4530,"metaTitle":435,"metaDescription":436,"mainTitle":4531,"subtitle":454,"heroImage":4546,"ctaButton":477,"ctaLink":478},[434],{"data":4532,"content":4533,"nodeType":410},{},[4534,4540],{"data":4535,"content":4536,"nodeType":447},{},[4537],{"data":4538,"marks":4539,"value":446,"nodeType":83},{},[],{"data":4541,"content":4542,"nodeType":105},{},[4543],{"data":4544,"marks":4545,"value":325,"nodeType":83},{},[],{"metadata":4547,"sys":4550,"fields":4555},{"tags":4548,"concepts":4549},[],[],{"space":4551,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4553,"publishedVersion":24,"revision":45,"locale":29},{"sys":4552},{"type":12,"linkType":13,"id":14},{"sys":4554},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4556},{"url":469,"details":4557,"fileName":475,"contentType":476},{"size":471,"image":4558},{"width":473,"height":474},{"sys":4560,"fields":4563},{"id":4561,"createdAt":4562},"6cawQ50vrAQm2hV0R6H3qR","2025-05-27T13:59:59.633Z",{"title":4564,"slug":4565,"articleIntro":4564,"category":4566},"491 - Dépréciations des comptes de clients","compte-491-depreciations-des-comptes-de-clients",[4567],{"metadata":4568,"sys":4571,"fields":4578},{"tags":4569,"concepts":4570},[],[],{"space":4572,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4574,"publishedVersion":425,"revision":24,"contentType":4576,"locale":29},{"sys":4573},{"type":12,"linkType":13,"id":14},{"sys":4575},{"id":21,"type":12,"linkType":22},{"sys":4577},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4579,"metaTitle":435,"metaDescription":436,"mainTitle":4580,"subtitle":454,"heroImage":4595,"ctaButton":477,"ctaLink":478},[434],{"data":4581,"content":4582,"nodeType":410},{},[4583,4589],{"data":4584,"content":4585,"nodeType":447},{},[4586],{"data":4587,"marks":4588,"value":446,"nodeType":83},{},[],{"data":4590,"content":4591,"nodeType":105},{},[4592],{"data":4593,"marks":4594,"value":325,"nodeType":83},{},[],{"metadata":4596,"sys":4599,"fields":4604},{"tags":4597,"concepts":4598},[],[],{"space":4600,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4602,"publishedVersion":24,"revision":45,"locale":29},{"sys":4601},{"type":12,"linkType":13,"id":14},{"sys":4603},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4605},{"url":469,"details":4606,"fileName":475,"contentType":476},{"size":471,"image":4607},{"width":473,"height":474},{"sys":4609,"fields":4612},{"id":4610,"createdAt":4611},"4h4Mj6UmhzIM1m8ml7tamu","2025-05-27T14:01:59.301Z",{"title":4613,"slug":4614,"articleIntro":4613,"category":4615},"6471 - Prestations directes","compte-6471-prestations-directes",[4616],{"metadata":4617,"sys":4620,"fields":4627},{"tags":4618,"concepts":4619},[],[],{"space":4621,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4623,"publishedVersion":425,"revision":24,"contentType":4625,"locale":29},{"sys":4622},{"type":12,"linkType":13,"id":14},{"sys":4624},{"id":21,"type":12,"linkType":22},{"sys":4626},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4628,"metaTitle":435,"metaDescription":436,"mainTitle":4629,"subtitle":454,"heroImage":4644,"ctaButton":477,"ctaLink":478},[434],{"data":4630,"content":4631,"nodeType":410},{},[4632,4638],{"data":4633,"content":4634,"nodeType":447},{},[4635],{"data":4636,"marks":4637,"value":446,"nodeType":83},{},[],{"data":4639,"content":4640,"nodeType":105},{},[4641],{"data":4642,"marks":4643,"value":325,"nodeType":83},{},[],{"metadata":4645,"sys":4648,"fields":4653},{"tags":4646,"concepts":4647},[],[],{"space":4649,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4651,"publishedVersion":24,"revision":45,"locale":29},{"sys":4650},{"type":12,"linkType":13,"id":14},{"sys":4652},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4654},{"url":469,"details":4655,"fileName":475,"contentType":476},{"size":471,"image":4656},{"width":473,"height":474},{"sys":4658,"fields":4661},{"id":4659,"createdAt":4660},"52UV6id2jTxPLnNF7LrIZd","2025-06-02T09:03:11.354Z",{"title":4662,"slug":4663,"articleIntro":4664,"category":4665},"Comment comptabiliser les vêtement de travail ? Liste de compte comptable à utiliser","comment-comptabiliser-les-vetement-de-travail-liste-de-compte-comptable-a","Les vêtements de travail font partie intégrante des dépenses professionnelles dans de nombreux secteurs d’activité. Leur comptabilisation peut toutefois varier selon qu’ils sont stockés, non stockés ou loués. Ce guide pratique vous aide à y voir plus clair, en détaillant les comptes comptables à utiliser concernant les vêtements de travail et les implications fiscales de chaque situation.",[4666],{"metadata":4667,"sys":4670,"fields":4677},{"tags":4668,"concepts":4669},[],[],{"space":4671,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4673,"publishedVersion":425,"revision":24,"contentType":4675,"locale":29},{"sys":4672},{"type":12,"linkType":13,"id":14},{"sys":4674},{"id":21,"type":12,"linkType":22},{"sys":4676},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4678,"metaTitle":435,"metaDescription":436,"mainTitle":4679,"subtitle":454,"heroImage":4694,"ctaButton":477,"ctaLink":478},[434],{"data":4680,"content":4681,"nodeType":410},{},[4682,4688],{"data":4683,"content":4684,"nodeType":447},{},[4685],{"data":4686,"marks":4687,"value":446,"nodeType":83},{},[],{"data":4689,"content":4690,"nodeType":105},{},[4691],{"data":4692,"marks":4693,"value":325,"nodeType":83},{},[],{"metadata":4695,"sys":4698,"fields":4703},{"tags":4696,"concepts":4697},[],[],{"space":4699,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4701,"publishedVersion":24,"revision":45,"locale":29},{"sys":4700},{"type":12,"linkType":13,"id":14},{"sys":4702},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4704},{"url":469,"details":4705,"fileName":475,"contentType":476},{"size":471,"image":4706},{"width":473,"height":474},{"sys":4708,"fields":4711},{"id":4709,"createdAt":4710},"3HzjBzUU0lPsN3YFd4cPq2","2025-04-25T13:20:22.171Z",{"title":4712,"slug":4713,"articleIntro":-1,"category":4714},"Compte 7718 - Autres produits exceptionnels sur opérations de gestion","compte-7718-autres-produits-exceptionnels-sur-operations-de-gestion",[4715],{"metadata":4716,"sys":4719,"fields":4726},{"tags":4717,"concepts":4718},[],[],{"space":4720,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4722,"publishedVersion":425,"revision":24,"contentType":4724,"locale":29},{"sys":4721},{"type":12,"linkType":13,"id":14},{"sys":4723},{"id":21,"type":12,"linkType":22},{"sys":4725},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4727,"metaTitle":435,"metaDescription":436,"mainTitle":4728,"subtitle":454,"heroImage":4743,"ctaButton":477,"ctaLink":478},[434],{"data":4729,"content":4730,"nodeType":410},{},[4731,4737],{"data":4732,"content":4733,"nodeType":447},{},[4734],{"data":4735,"marks":4736,"value":446,"nodeType":83},{},[],{"data":4738,"content":4739,"nodeType":105},{},[4740],{"data":4741,"marks":4742,"value":325,"nodeType":83},{},[],{"metadata":4744,"sys":4747,"fields":4752},{"tags":4745,"concepts":4746},[],[],{"space":4748,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4750,"publishedVersion":24,"revision":45,"locale":29},{"sys":4749},{"type":12,"linkType":13,"id":14},{"sys":4751},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4753},{"url":469,"details":4754,"fileName":475,"contentType":476},{"size":471,"image":4755},{"width":473,"height":474},{"sys":4757,"fields":4760},{"id":4758,"createdAt":4759},"mml1RaRaY2G4yGwaMduV0","2025-04-25T13:18:18.789Z",{"title":4761,"slug":4762,"articleIntro":-1,"category":4763},"Compte 231 - Immobilisations corporelles en cours","compte-231-immobilisations-corporelles-en-cours",[4764],{"metadata":4765,"sys":4768,"fields":4775},{"tags":4766,"concepts":4767},[],[],{"space":4769,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4771,"publishedVersion":425,"revision":24,"contentType":4773,"locale":29},{"sys":4770},{"type":12,"linkType":13,"id":14},{"sys":4772},{"id":21,"type":12,"linkType":22},{"sys":4774},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4776,"metaTitle":435,"metaDescription":436,"mainTitle":4777,"subtitle":454,"heroImage":4792,"ctaButton":477,"ctaLink":478},[434],{"data":4778,"content":4779,"nodeType":410},{},[4780,4786],{"data":4781,"content":4782,"nodeType":447},{},[4783],{"data":4784,"marks":4785,"value":446,"nodeType":83},{},[],{"data":4787,"content":4788,"nodeType":105},{},[4789],{"data":4790,"marks":4791,"value":325,"nodeType":83},{},[],{"metadata":4793,"sys":4796,"fields":4801},{"tags":4794,"concepts":4795},[],[],{"space":4797,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4799,"publishedVersion":24,"revision":45,"locale":29},{"sys":4798},{"type":12,"linkType":13,"id":14},{"sys":4800},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4802},{"url":469,"details":4803,"fileName":475,"contentType":476},{"size":471,"image":4804},{"width":473,"height":474},{"sys":4806,"fields":4809},{"id":4807,"createdAt":4808},"4Cx9YqqyHNPecW6kp1u9Af","2025-04-25T13:19:02.180Z",{"title":4810,"slug":4811,"articleIntro":4810,"category":4812},"Compte 487 - Produits constatés d'avance","compte-487-produits-constates-davance",[4813],{"metadata":4814,"sys":4817,"fields":4824},{"tags":4815,"concepts":4816},[],[],{"space":4818,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4820,"publishedVersion":425,"revision":24,"contentType":4822,"locale":29},{"sys":4819},{"type":12,"linkType":13,"id":14},{"sys":4821},{"id":21,"type":12,"linkType":22},{"sys":4823},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4825,"metaTitle":435,"metaDescription":436,"mainTitle":4826,"subtitle":454,"heroImage":4841,"ctaButton":477,"ctaLink":478},[434],{"data":4827,"content":4828,"nodeType":410},{},[4829,4835],{"data":4830,"content":4831,"nodeType":447},{},[4832],{"data":4833,"marks":4834,"value":446,"nodeType":83},{},[],{"data":4836,"content":4837,"nodeType":105},{},[4838],{"data":4839,"marks":4840,"value":325,"nodeType":83},{},[],{"metadata":4842,"sys":4845,"fields":4850},{"tags":4843,"concepts":4844},[],[],{"space":4846,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4848,"publishedVersion":24,"revision":45,"locale":29},{"sys":4847},{"type":12,"linkType":13,"id":14},{"sys":4849},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4851},{"url":469,"details":4852,"fileName":475,"contentType":476},{"size":471,"image":4853},{"width":473,"height":474},{"sys":4855,"fields":4858},{"id":4856,"createdAt":4857},"4gdH8dbjdLgKTclzMgvHbR","2025-04-25T13:19:52.173Z",{"title":4859,"slug":4860,"articleIntro":-1,"category":4861},"Compte 637 - Autres impôts, taxes et versements assimilés (autres organismes)","compte-637-autres-impots-taxes-et-versements-assimiles-autres-organismes",[4862],{"metadata":4863,"sys":4866,"fields":4873},{"tags":4864,"concepts":4865},[],[],{"space":4867,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4869,"publishedVersion":425,"revision":24,"contentType":4871,"locale":29},{"sys":4868},{"type":12,"linkType":13,"id":14},{"sys":4870},{"id":21,"type":12,"linkType":22},{"sys":4872},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4874,"metaTitle":435,"metaDescription":436,"mainTitle":4875,"subtitle":454,"heroImage":4890,"ctaButton":477,"ctaLink":478},[434],{"data":4876,"content":4877,"nodeType":410},{},[4878,4884],{"data":4879,"content":4880,"nodeType":447},{},[4881],{"data":4882,"marks":4883,"value":446,"nodeType":83},{},[],{"data":4885,"content":4886,"nodeType":105},{},[4887],{"data":4888,"marks":4889,"value":325,"nodeType":83},{},[],{"metadata":4891,"sys":4894,"fields":4899},{"tags":4892,"concepts":4893},[],[],{"space":4895,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4897,"publishedVersion":24,"revision":45,"locale":29},{"sys":4896},{"type":12,"linkType":13,"id":14},{"sys":4898},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4900},{"url":469,"details":4901,"fileName":475,"contentType":476},{"size":471,"image":4902},{"width":473,"height":474},{"sys":4904,"fields":4907},{"id":4905,"createdAt":4906},"1jLp6QR4B1Iu3CWpQARu7s","2025-04-25T13:20:18.616Z",{"title":4908,"slug":4909,"articleIntro":-1,"category":4910},"Compte 767 - Produits nets sur cession de valeurs mobilières de placement","compte-767-produits-nets-sur-cession-de-valeurs-mobilieres-de-placement",[4911],{"metadata":4912,"sys":4915,"fields":4922},{"tags":4913,"concepts":4914},[],[],{"space":4916,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4918,"publishedVersion":425,"revision":24,"contentType":4920,"locale":29},{"sys":4917},{"type":12,"linkType":13,"id":14},{"sys":4919},{"id":21,"type":12,"linkType":22},{"sys":4921},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4923,"metaTitle":435,"metaDescription":436,"mainTitle":4924,"subtitle":454,"heroImage":4939,"ctaButton":477,"ctaLink":478},[434],{"data":4925,"content":4926,"nodeType":410},{},[4927,4933],{"data":4928,"content":4929,"nodeType":447},{},[4930],{"data":4931,"marks":4932,"value":446,"nodeType":83},{},[],{"data":4934,"content":4935,"nodeType":105},{},[4936],{"data":4937,"marks":4938,"value":325,"nodeType":83},{},[],{"metadata":4940,"sys":4943,"fields":4948},{"tags":4941,"concepts":4942},[],[],{"space":4944,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4946,"publishedVersion":24,"revision":45,"locale":29},{"sys":4945},{"type":12,"linkType":13,"id":14},{"sys":4947},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4949},{"url":469,"details":4950,"fileName":475,"contentType":476},{"size":471,"image":4951},{"width":473,"height":474},{"sys":4953,"fields":4956},{"id":4954,"createdAt":4955},"xWljktdImrChXUG1Cfcuz","2025-05-27T13:58:39.126Z",{"title":4957,"slug":4958,"articleIntro":4957,"category":4959},"413 - Clients - Effets à recevoir","compte-413-clients-effets-a-recevoir",[4960],{"metadata":4961,"sys":4964,"fields":4971},{"tags":4962,"concepts":4963},[],[],{"space":4965,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":4967,"publishedVersion":425,"revision":24,"contentType":4969,"locale":29},{"sys":4966},{"type":12,"linkType":13,"id":14},{"sys":4968},{"id":21,"type":12,"linkType":22},{"sys":4970},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":4972,"metaTitle":435,"metaDescription":436,"mainTitle":4973,"subtitle":454,"heroImage":4988,"ctaButton":477,"ctaLink":478},[434],{"data":4974,"content":4975,"nodeType":410},{},[4976,4982],{"data":4977,"content":4978,"nodeType":447},{},[4979],{"data":4980,"marks":4981,"value":446,"nodeType":83},{},[],{"data":4983,"content":4984,"nodeType":105},{},[4985],{"data":4986,"marks":4987,"value":325,"nodeType":83},{},[],{"metadata":4989,"sys":4992,"fields":4997},{"tags":4990,"concepts":4991},[],[],{"space":4993,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":4995,"publishedVersion":24,"revision":45,"locale":29},{"sys":4994},{"type":12,"linkType":13,"id":14},{"sys":4996},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":4998},{"url":469,"details":4999,"fileName":475,"contentType":476},{"size":471,"image":5000},{"width":473,"height":474},{"sys":5002,"fields":5005},{"id":5003,"createdAt":5004},"1jYDcP6nhZ82kqocFkjtLJ","2025-04-25T13:18:13.645Z",{"title":5006,"slug":5007,"articleIntro":5006,"category":5008},"Compte 215 - Installations techniques, matériels et outillages industriels","compte-215-installations-techniques-materiels-et-outillages-industriels",[5009],{"metadata":5010,"sys":5013,"fields":5020},{"tags":5011,"concepts":5012},[],[],{"space":5014,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5016,"publishedVersion":425,"revision":24,"contentType":5018,"locale":29},{"sys":5015},{"type":12,"linkType":13,"id":14},{"sys":5017},{"id":21,"type":12,"linkType":22},{"sys":5019},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5021,"metaTitle":435,"metaDescription":436,"mainTitle":5022,"subtitle":454,"heroImage":5037,"ctaButton":477,"ctaLink":478},[434],{"data":5023,"content":5024,"nodeType":410},{},[5025,5031],{"data":5026,"content":5027,"nodeType":447},{},[5028],{"data":5029,"marks":5030,"value":446,"nodeType":83},{},[],{"data":5032,"content":5033,"nodeType":105},{},[5034],{"data":5035,"marks":5036,"value":325,"nodeType":83},{},[],{"metadata":5038,"sys":5041,"fields":5046},{"tags":5039,"concepts":5040},[],[],{"space":5042,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5044,"publishedVersion":24,"revision":45,"locale":29},{"sys":5043},{"type":12,"linkType":13,"id":14},{"sys":5045},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5047},{"url":469,"details":5048,"fileName":475,"contentType":476},{"size":471,"image":5049},{"width":473,"height":474},{"sys":5051,"fields":5054},{"id":5052,"createdAt":5053},"7wfgZCq4OIKll8pPl31O6F","2025-04-25T13:18:28.702Z",{"title":5055,"slug":5056,"articleIntro":-1,"category":5057},"Compte 4091 - Fournisseurs - Avances et acomptes versés sur commande","compte-4091-fournisseurs-avances-et-acomptes-verses-sur-commande",[5058],{"metadata":5059,"sys":5062,"fields":5069},{"tags":5060,"concepts":5061},[],[],{"space":5063,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5065,"publishedVersion":425,"revision":24,"contentType":5067,"locale":29},{"sys":5064},{"type":12,"linkType":13,"id":14},{"sys":5066},{"id":21,"type":12,"linkType":22},{"sys":5068},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5070,"metaTitle":435,"metaDescription":436,"mainTitle":5071,"subtitle":454,"heroImage":5086,"ctaButton":477,"ctaLink":478},[434],{"data":5072,"content":5073,"nodeType":410},{},[5074,5080],{"data":5075,"content":5076,"nodeType":447},{},[5077],{"data":5078,"marks":5079,"value":446,"nodeType":83},{},[],{"data":5081,"content":5082,"nodeType":105},{},[5083],{"data":5084,"marks":5085,"value":325,"nodeType":83},{},[],{"metadata":5087,"sys":5090,"fields":5095},{"tags":5088,"concepts":5089},[],[],{"space":5091,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5093,"publishedVersion":24,"revision":45,"locale":29},{"sys":5092},{"type":12,"linkType":13,"id":14},{"sys":5094},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5096},{"url":469,"details":5097,"fileName":475,"contentType":476},{"size":471,"image":5098},{"width":473,"height":474},{"sys":5100,"fields":5103},{"id":5101,"createdAt":5102},"6hoNd2bQTNIj5EPpHhHYNq","2025-05-27T13:58:49.381Z",{"title":5104,"slug":5105,"articleIntro":5104,"category":5106},"428 - Personnel - Charges à payer et produits à recevoir","compte-428-personnel-charges-a-payer-et-produits-a-recevoir",[5107],{"metadata":5108,"sys":5111,"fields":5118},{"tags":5109,"concepts":5110},[],[],{"space":5112,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5114,"publishedVersion":425,"revision":24,"contentType":5116,"locale":29},{"sys":5113},{"type":12,"linkType":13,"id":14},{"sys":5115},{"id":21,"type":12,"linkType":22},{"sys":5117},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5119,"metaTitle":435,"metaDescription":436,"mainTitle":5120,"subtitle":454,"heroImage":5135,"ctaButton":477,"ctaLink":478},[434],{"data":5121,"content":5122,"nodeType":410},{},[5123,5129],{"data":5124,"content":5125,"nodeType":447},{},[5126],{"data":5127,"marks":5128,"value":446,"nodeType":83},{},[],{"data":5130,"content":5131,"nodeType":105},{},[5132],{"data":5133,"marks":5134,"value":325,"nodeType":83},{},[],{"metadata":5136,"sys":5139,"fields":5144},{"tags":5137,"concepts":5138},[],[],{"space":5140,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5142,"publishedVersion":24,"revision":45,"locale":29},{"sys":5141},{"type":12,"linkType":13,"id":14},{"sys":5143},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5145},{"url":469,"details":5146,"fileName":475,"contentType":476},{"size":471,"image":5147},{"width":473,"height":474},{"sys":5149,"fields":5152},{"id":5150,"createdAt":5151},"4QETL5ghxnh5KrGleNIg6d","2025-04-25T13:18:22.146Z",{"title":5153,"slug":5154,"articleIntro":-1,"category":5155},"Compte 28 - Amortissements des immobilisations","compte-28-amortissements-des-immobilisations",[5156],{"metadata":5157,"sys":5160,"fields":5167},{"tags":5158,"concepts":5159},[],[],{"space":5161,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5163,"publishedVersion":425,"revision":24,"contentType":5165,"locale":29},{"sys":5162},{"type":12,"linkType":13,"id":14},{"sys":5164},{"id":21,"type":12,"linkType":22},{"sys":5166},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5168,"metaTitle":435,"metaDescription":436,"mainTitle":5169,"subtitle":454,"heroImage":5184,"ctaButton":477,"ctaLink":478},[434],{"data":5170,"content":5171,"nodeType":410},{},[5172,5178],{"data":5173,"content":5174,"nodeType":447},{},[5175],{"data":5176,"marks":5177,"value":446,"nodeType":83},{},[],{"data":5179,"content":5180,"nodeType":105},{},[5181],{"data":5182,"marks":5183,"value":325,"nodeType":83},{},[],{"metadata":5185,"sys":5188,"fields":5193},{"tags":5186,"concepts":5187},[],[],{"space":5189,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5191,"publishedVersion":24,"revision":45,"locale":29},{"sys":5190},{"type":12,"linkType":13,"id":14},{"sys":5192},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5194},{"url":469,"details":5195,"fileName":475,"contentType":476},{"size":471,"image":5196},{"width":473,"height":474},{"sys":5198,"fields":5201},{"id":5199,"createdAt":5200},"24n3lXDgaTVYiVGrbnDv07","2025-04-25T13:18:12.109Z",{"title":5202,"slug":5203,"articleIntro":5202,"category":5204},"Compte 213 - Constructions","compte-213-constructions",[5205],{"metadata":5206,"sys":5209,"fields":5216},{"tags":5207,"concepts":5208},[],[],{"space":5210,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5212,"publishedVersion":425,"revision":24,"contentType":5214,"locale":29},{"sys":5211},{"type":12,"linkType":13,"id":14},{"sys":5213},{"id":21,"type":12,"linkType":22},{"sys":5215},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5217,"metaTitle":435,"metaDescription":436,"mainTitle":5218,"subtitle":454,"heroImage":5233,"ctaButton":477,"ctaLink":478},[434],{"data":5219,"content":5220,"nodeType":410},{},[5221,5227],{"data":5222,"content":5223,"nodeType":447},{},[5224],{"data":5225,"marks":5226,"value":446,"nodeType":83},{},[],{"data":5228,"content":5229,"nodeType":105},{},[5230],{"data":5231,"marks":5232,"value":325,"nodeType":83},{},[],{"metadata":5234,"sys":5237,"fields":5242},{"tags":5235,"concepts":5236},[],[],{"space":5238,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5240,"publishedVersion":24,"revision":45,"locale":29},{"sys":5239},{"type":12,"linkType":13,"id":14},{"sys":5241},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5243},{"url":469,"details":5244,"fileName":475,"contentType":476},{"size":471,"image":5245},{"width":473,"height":474},{"sys":5247,"fields":5250},{"id":5248,"createdAt":5249},"35tqF0y8X1HKUThWF8IPEa","2025-05-27T14:00:19.202Z",{"title":5251,"slug":5252,"articleIntro":5251,"category":5253},"5113 - Effets à l'encaissement","compte-5113-effets-a-l-encaissement",[5254],{"metadata":5255,"sys":5258,"fields":5265},{"tags":5256,"concepts":5257},[],[],{"space":5259,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5261,"publishedVersion":425,"revision":24,"contentType":5263,"locale":29},{"sys":5260},{"type":12,"linkType":13,"id":14},{"sys":5262},{"id":21,"type":12,"linkType":22},{"sys":5264},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5266,"metaTitle":435,"metaDescription":436,"mainTitle":5267,"subtitle":454,"heroImage":5282,"ctaButton":477,"ctaLink":478},[434],{"data":5268,"content":5269,"nodeType":410},{},[5270,5276],{"data":5271,"content":5272,"nodeType":447},{},[5273],{"data":5274,"marks":5275,"value":446,"nodeType":83},{},[],{"data":5277,"content":5278,"nodeType":105},{},[5279],{"data":5280,"marks":5281,"value":325,"nodeType":83},{},[],{"metadata":5283,"sys":5286,"fields":5291},{"tags":5284,"concepts":5285},[],[],{"space":5287,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5289,"publishedVersion":24,"revision":45,"locale":29},{"sys":5288},{"type":12,"linkType":13,"id":14},{"sys":5290},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5292},{"url":469,"details":5293,"fileName":475,"contentType":476},{"size":471,"image":5294},{"width":473,"height":474},{"sys":5296,"fields":5299},{"id":5297,"createdAt":5298},"58ngbH7vUNn7Qa5QsyeiF7","2025-05-27T13:57:19.092Z",{"title":5300,"slug":5301,"articleIntro":5300,"category":5302},"237 - Avances et acomptes versés sur immobilisations incorporelles","compte-237-avances-et-acomptes-verses-sur-immobilisations-incorporelles",[5303],{"metadata":5304,"sys":5307,"fields":5314},{"tags":5305,"concepts":5306},[],[],{"space":5308,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5310,"publishedVersion":425,"revision":24,"contentType":5312,"locale":29},{"sys":5309},{"type":12,"linkType":13,"id":14},{"sys":5311},{"id":21,"type":12,"linkType":22},{"sys":5313},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5315,"metaTitle":435,"metaDescription":436,"mainTitle":5316,"subtitle":454,"heroImage":5331,"ctaButton":477,"ctaLink":478},[434],{"data":5317,"content":5318,"nodeType":410},{},[5319,5325],{"data":5320,"content":5321,"nodeType":447},{},[5322],{"data":5323,"marks":5324,"value":446,"nodeType":83},{},[],{"data":5326,"content":5327,"nodeType":105},{},[5328],{"data":5329,"marks":5330,"value":325,"nodeType":83},{},[],{"metadata":5332,"sys":5335,"fields":5340},{"tags":5333,"concepts":5334},[],[],{"space":5336,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5338,"publishedVersion":24,"revision":45,"locale":29},{"sys":5337},{"type":12,"linkType":13,"id":14},{"sys":5339},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5341},{"url":469,"details":5342,"fileName":475,"contentType":476},{"size":471,"image":5343},{"width":473,"height":474},{"sys":5345,"fields":5348},{"id":5346,"createdAt":5347},"1v7PhqzgVt6WBZeXZkCKCx","2025-05-27T13:58:59.179Z",{"title":5349,"slug":5350,"articleIntro":5349,"category":5351},"4411 - Subventions d'investissement","compte-4411-subventions-d-investissement",[5352],{"metadata":5353,"sys":5356,"fields":5363},{"tags":5354,"concepts":5355},[],[],{"space":5357,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5359,"publishedVersion":425,"revision":24,"contentType":5361,"locale":29},{"sys":5358},{"type":12,"linkType":13,"id":14},{"sys":5360},{"id":21,"type":12,"linkType":22},{"sys":5362},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5364,"metaTitle":435,"metaDescription":436,"mainTitle":5365,"subtitle":454,"heroImage":5380,"ctaButton":477,"ctaLink":478},[434],{"data":5366,"content":5367,"nodeType":410},{},[5368,5374],{"data":5369,"content":5370,"nodeType":447},{},[5371],{"data":5372,"marks":5373,"value":446,"nodeType":83},{},[],{"data":5375,"content":5376,"nodeType":105},{},[5377],{"data":5378,"marks":5379,"value":325,"nodeType":83},{},[],{"metadata":5381,"sys":5384,"fields":5389},{"tags":5382,"concepts":5383},[],[],{"space":5385,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5387,"publishedVersion":24,"revision":45,"locale":29},{"sys":5386},{"type":12,"linkType":13,"id":14},{"sys":5388},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5390},{"url":469,"details":5391,"fileName":475,"contentType":476},{"size":471,"image":5392},{"width":473,"height":474},{"sys":5394,"fields":5397},{"id":5395,"createdAt":5396},"4q2ICJZpz8ZT6WV13CaUXH","2025-04-25T13:17:50.316Z",{"title":5398,"slug":5399,"articleIntro":5398,"category":5400},"Compte 110 - Report à nouveau (solde créditeur)","compte-110-report-a-nouveau-solde-crediteur",[5401],{"metadata":5402,"sys":5405,"fields":5412},{"tags":5403,"concepts":5404},[],[],{"space":5406,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5408,"publishedVersion":425,"revision":24,"contentType":5410,"locale":29},{"sys":5407},{"type":12,"linkType":13,"id":14},{"sys":5409},{"id":21,"type":12,"linkType":22},{"sys":5411},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5413,"metaTitle":435,"metaDescription":436,"mainTitle":5414,"subtitle":454,"heroImage":5429,"ctaButton":477,"ctaLink":478},[434],{"data":5415,"content":5416,"nodeType":410},{},[5417,5423],{"data":5418,"content":5419,"nodeType":447},{},[5420],{"data":5421,"marks":5422,"value":446,"nodeType":83},{},[],{"data":5424,"content":5425,"nodeType":105},{},[5426],{"data":5427,"marks":5428,"value":325,"nodeType":83},{},[],{"metadata":5430,"sys":5433,"fields":5438},{"tags":5431,"concepts":5432},[],[],{"space":5434,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5436,"publishedVersion":24,"revision":45,"locale":29},{"sys":5435},{"type":12,"linkType":13,"id":14},{"sys":5437},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5439},{"url":469,"details":5440,"fileName":475,"contentType":476},{"size":471,"image":5441},{"width":473,"height":474},{"sys":5443,"fields":5446},{"id":5444,"createdAt":5445},"5lzK6XrQL5FhCxEPp2NoTP","2025-04-25T13:19:30.303Z",{"title":5447,"slug":5448,"articleIntro":5447,"category":5449},"Compte 6214 - Personnel détaché ou prêté à l'entreprise","compte-6214-personnel-detache-ou-prete-a-l-entreprise",[5450],{"metadata":5451,"sys":5454,"fields":5461},{"tags":5452,"concepts":5453},[],[],{"space":5455,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5457,"publishedVersion":425,"revision":24,"contentType":5459,"locale":29},{"sys":5456},{"type":12,"linkType":13,"id":14},{"sys":5458},{"id":21,"type":12,"linkType":22},{"sys":5460},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5462,"metaTitle":435,"metaDescription":436,"mainTitle":5463,"subtitle":454,"heroImage":5478,"ctaButton":477,"ctaLink":478},[434],{"data":5464,"content":5465,"nodeType":410},{},[5466,5472],{"data":5467,"content":5468,"nodeType":447},{},[5469],{"data":5470,"marks":5471,"value":446,"nodeType":83},{},[],{"data":5473,"content":5474,"nodeType":105},{},[5475],{"data":5476,"marks":5477,"value":325,"nodeType":83},{},[],{"metadata":5479,"sys":5482,"fields":5487},{"tags":5480,"concepts":5481},[],[],{"space":5483,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5485,"publishedVersion":24,"revision":45,"locale":29},{"sys":5484},{"type":12,"linkType":13,"id":14},{"sys":5486},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5488},{"url":469,"details":5489,"fileName":475,"contentType":476},{"size":471,"image":5490},{"width":473,"height":474},{"sys":5492,"fields":5495},{"id":5493,"createdAt":5494},"7GbzCQ0wiPz1komwN5ZwFG","2025-05-27T13:58:39.187Z",{"title":5496,"slug":5497,"articleIntro":5496,"category":5498},"4197 - Clients - Autres avoirs","compte-4197-clients-autres-avoirs",[5499],{"metadata":5500,"sys":5503,"fields":5510},{"tags":5501,"concepts":5502},[],[],{"space":5504,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5506,"publishedVersion":425,"revision":24,"contentType":5508,"locale":29},{"sys":5505},{"type":12,"linkType":13,"id":14},{"sys":5507},{"id":21,"type":12,"linkType":22},{"sys":5509},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5511,"metaTitle":435,"metaDescription":436,"mainTitle":5512,"subtitle":454,"heroImage":5527,"ctaButton":477,"ctaLink":478},[434],{"data":5513,"content":5514,"nodeType":410},{},[5515,5521],{"data":5516,"content":5517,"nodeType":447},{},[5518],{"data":5519,"marks":5520,"value":446,"nodeType":83},{},[],{"data":5522,"content":5523,"nodeType":105},{},[5524],{"data":5525,"marks":5526,"value":325,"nodeType":83},{},[],{"metadata":5528,"sys":5531,"fields":5536},{"tags":5529,"concepts":5530},[],[],{"space":5532,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5534,"publishedVersion":24,"revision":45,"locale":29},{"sys":5533},{"type":12,"linkType":13,"id":14},{"sys":5535},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5537},{"url":469,"details":5538,"fileName":475,"contentType":476},{"size":471,"image":5539},{"width":473,"height":474},{"sys":5541,"fields":5544},{"id":5542,"createdAt":5543},"3mP2xmk534YKxRA04RBj0J","2025-04-25T13:19:40.266Z",{"title":5545,"slug":5546,"articleIntro":5545,"category":5547},"Compte 6236 - Catalogues et imprimés","compte-6236-catalogues-et-imprimes",[5548],{"metadata":5549,"sys":5552,"fields":5559},{"tags":5550,"concepts":5551},[],[],{"space":5553,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5555,"publishedVersion":425,"revision":24,"contentType":5557,"locale":29},{"sys":5554},{"type":12,"linkType":13,"id":14},{"sys":5556},{"id":21,"type":12,"linkType":22},{"sys":5558},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5560,"metaTitle":435,"metaDescription":436,"mainTitle":5561,"subtitle":454,"heroImage":5576,"ctaButton":477,"ctaLink":478},[434],{"data":5562,"content":5563,"nodeType":410},{},[5564,5570],{"data":5565,"content":5566,"nodeType":447},{},[5567],{"data":5568,"marks":5569,"value":446,"nodeType":83},{},[],{"data":5571,"content":5572,"nodeType":105},{},[5573],{"data":5574,"marks":5575,"value":325,"nodeType":83},{},[],{"metadata":5577,"sys":5580,"fields":5585},{"tags":5578,"concepts":5579},[],[],{"space":5581,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5583,"publishedVersion":24,"revision":45,"locale":29},{"sys":5582},{"type":12,"linkType":13,"id":14},{"sys":5584},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5586},{"url":469,"details":5587,"fileName":475,"contentType":476},{"size":471,"image":5588},{"width":473,"height":474},{"sys":5590,"fields":5593},{"id":5591,"createdAt":5592},"7sfVoUhzuuylNzJ6iNblxz","2025-04-25T13:18:52.103Z",{"title":5594,"slug":5595,"articleIntro":-1,"category":5596},"Compte 44551 - TVA à décaisser","compte-44551-tva-a-decaisser",[5597],{"metadata":5598,"sys":5601,"fields":5608},{"tags":5599,"concepts":5600},[],[],{"space":5602,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5604,"publishedVersion":425,"revision":24,"contentType":5606,"locale":29},{"sys":5603},{"type":12,"linkType":13,"id":14},{"sys":5605},{"id":21,"type":12,"linkType":22},{"sys":5607},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5609,"metaTitle":435,"metaDescription":436,"mainTitle":5610,"subtitle":454,"heroImage":5625,"ctaButton":477,"ctaLink":478},[434],{"data":5611,"content":5612,"nodeType":410},{},[5613,5619],{"data":5614,"content":5615,"nodeType":447},{},[5616],{"data":5617,"marks":5618,"value":446,"nodeType":83},{},[],{"data":5620,"content":5621,"nodeType":105},{},[5622],{"data":5623,"marks":5624,"value":325,"nodeType":83},{},[],{"metadata":5626,"sys":5629,"fields":5634},{"tags":5627,"concepts":5628},[],[],{"space":5630,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5632,"publishedVersion":24,"revision":45,"locale":29},{"sys":5631},{"type":12,"linkType":13,"id":14},{"sys":5633},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5635},{"url":469,"details":5636,"fileName":475,"contentType":476},{"size":471,"image":5637},{"width":473,"height":474},{"sys":5639,"fields":5642},{"id":5640,"createdAt":5641},"IZVxgFtKjx89x5I04Z8oh","2025-05-27T14:00:39.444Z",{"title":5643,"slug":5644,"articleIntro":5643,"category":5645},"6012 - Matières (ou groupe) B","compte-6012-matieres-ou-groupe-b",[5646],{"metadata":5647,"sys":5650,"fields":5657},{"tags":5648,"concepts":5649},[],[],{"space":5651,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5653,"publishedVersion":425,"revision":24,"contentType":5655,"locale":29},{"sys":5652},{"type":12,"linkType":13,"id":14},{"sys":5654},{"id":21,"type":12,"linkType":22},{"sys":5656},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5658,"metaTitle":435,"metaDescription":436,"mainTitle":5659,"subtitle":454,"heroImage":5674,"ctaButton":477,"ctaLink":478},[434],{"data":5660,"content":5661,"nodeType":410},{},[5662,5668],{"data":5663,"content":5664,"nodeType":447},{},[5665],{"data":5666,"marks":5667,"value":446,"nodeType":83},{},[],{"data":5669,"content":5670,"nodeType":105},{},[5671],{"data":5672,"marks":5673,"value":325,"nodeType":83},{},[],{"metadata":5675,"sys":5678,"fields":5683},{"tags":5676,"concepts":5677},[],[],{"space":5679,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5681,"publishedVersion":24,"revision":45,"locale":29},{"sys":5680},{"type":12,"linkType":13,"id":14},{"sys":5682},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5684},{"url":469,"details":5685,"fileName":475,"contentType":476},{"size":471,"image":5686},{"width":473,"height":474},{"sys":5688,"fields":5691},{"id":5689,"createdAt":5690},"2o7vVQylNM4Q8Gr9q4UaTN","2025-05-27T14:02:19.267Z",{"title":5692,"slug":5693,"articleIntro":5692,"category":5694},"67 - Charges exceptionnelles","compte-67-charges-exceptionnelles",[5695],{"metadata":5696,"sys":5699,"fields":5706},{"tags":5697,"concepts":5698},[],[],{"space":5700,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5702,"publishedVersion":425,"revision":24,"contentType":5704,"locale":29},{"sys":5701},{"type":12,"linkType":13,"id":14},{"sys":5703},{"id":21,"type":12,"linkType":22},{"sys":5705},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5707,"metaTitle":435,"metaDescription":436,"mainTitle":5708,"subtitle":454,"heroImage":5723,"ctaButton":477,"ctaLink":478},[434],{"data":5709,"content":5710,"nodeType":410},{},[5711,5717],{"data":5712,"content":5713,"nodeType":447},{},[5714],{"data":5715,"marks":5716,"value":446,"nodeType":83},{},[],{"data":5718,"content":5719,"nodeType":105},{},[5720],{"data":5721,"marks":5722,"value":325,"nodeType":83},{},[],{"metadata":5724,"sys":5727,"fields":5732},{"tags":5725,"concepts":5726},[],[],{"space":5728,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5730,"publishedVersion":24,"revision":45,"locale":29},{"sys":5729},{"type":12,"linkType":13,"id":14},{"sys":5731},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5733},{"url":469,"details":5734,"fileName":475,"contentType":476},{"size":471,"image":5735},{"width":473,"height":474},{"sys":5737,"fields":5740},{"id":5738,"createdAt":5739},"7atM8zjEYuthyKwZakIfb2","2025-04-25T13:18:42.245Z",{"title":5741,"slug":5742,"articleIntro":5741,"category":5743},"Compte 431 - Sécurité sociale","compte-431-securite-sociale",[5744],{"metadata":5745,"sys":5748,"fields":5755},{"tags":5746,"concepts":5747},[],[],{"space":5749,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5751,"publishedVersion":425,"revision":24,"contentType":5753,"locale":29},{"sys":5750},{"type":12,"linkType":13,"id":14},{"sys":5752},{"id":21,"type":12,"linkType":22},{"sys":5754},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5756,"metaTitle":435,"metaDescription":436,"mainTitle":5757,"subtitle":454,"heroImage":5772,"ctaButton":477,"ctaLink":478},[434],{"data":5758,"content":5759,"nodeType":410},{},[5760,5766],{"data":5761,"content":5762,"nodeType":447},{},[5763],{"data":5764,"marks":5765,"value":446,"nodeType":83},{},[],{"data":5767,"content":5768,"nodeType":105},{},[5769],{"data":5770,"marks":5771,"value":325,"nodeType":83},{},[],{"metadata":5773,"sys":5776,"fields":5781},{"tags":5774,"concepts":5775},[],[],{"space":5777,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5779,"publishedVersion":24,"revision":45,"locale":29},{"sys":5778},{"type":12,"linkType":13,"id":14},{"sys":5780},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5782},{"url":469,"details":5783,"fileName":475,"contentType":476},{"size":471,"image":5784},{"width":473,"height":474},{"sys":5786,"fields":5789},{"id":5787,"createdAt":5788},"6MUFwfFhdiEdx5wl8NoAoB","2025-04-25T13:20:26.961Z",{"title":5790,"slug":5791,"articleIntro":-1,"category":5792},"Compte 791 - Transfert de charges d'exploitation","compte-791-transfert-de-charges-d-exploitation",[5793],{"metadata":5794,"sys":5797,"fields":5804},{"tags":5795,"concepts":5796},[],[],{"space":5798,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5800,"publishedVersion":425,"revision":24,"contentType":5802,"locale":29},{"sys":5799},{"type":12,"linkType":13,"id":14},{"sys":5801},{"id":21,"type":12,"linkType":22},{"sys":5803},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5805,"metaTitle":435,"metaDescription":436,"mainTitle":5806,"subtitle":454,"heroImage":5821,"ctaButton":477,"ctaLink":478},[434],{"data":5807,"content":5808,"nodeType":410},{},[5809,5815],{"data":5810,"content":5811,"nodeType":447},{},[5812],{"data":5813,"marks":5814,"value":446,"nodeType":83},{},[],{"data":5816,"content":5817,"nodeType":105},{},[5818],{"data":5819,"marks":5820,"value":325,"nodeType":83},{},[],{"metadata":5822,"sys":5825,"fields":5830},{"tags":5823,"concepts":5824},[],[],{"space":5826,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5828,"publishedVersion":24,"revision":45,"locale":29},{"sys":5827},{"type":12,"linkType":13,"id":14},{"sys":5829},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5831},{"url":469,"details":5832,"fileName":475,"contentType":476},{"size":471,"image":5833},{"width":473,"height":474},{"sys":5835,"fields":5838},{"id":5836,"createdAt":5837},"5YGcs1KrU2WD3j7qareLp8","2025-04-25T13:19:45.363Z",{"title":5839,"slug":5840,"articleIntro":5839,"category":5841},"Compte 6237 - Publications","compte-6237-publications",[5842],{"metadata":5843,"sys":5846,"fields":5853},{"tags":5844,"concepts":5845},[],[],{"space":5847,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5849,"publishedVersion":425,"revision":24,"contentType":5851,"locale":29},{"sys":5848},{"type":12,"linkType":13,"id":14},{"sys":5850},{"id":21,"type":12,"linkType":22},{"sys":5852},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5854,"metaTitle":435,"metaDescription":436,"mainTitle":5855,"subtitle":454,"heroImage":5870,"ctaButton":477,"ctaLink":478},[434],{"data":5856,"content":5857,"nodeType":410},{},[5858,5864],{"data":5859,"content":5860,"nodeType":447},{},[5861],{"data":5862,"marks":5863,"value":446,"nodeType":83},{},[],{"data":5865,"content":5866,"nodeType":105},{},[5867],{"data":5868,"marks":5869,"value":325,"nodeType":83},{},[],{"metadata":5871,"sys":5874,"fields":5879},{"tags":5872,"concepts":5873},[],[],{"space":5875,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5877,"publishedVersion":24,"revision":45,"locale":29},{"sys":5876},{"type":12,"linkType":13,"id":14},{"sys":5878},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5880},{"url":469,"details":5881,"fileName":475,"contentType":476},{"size":471,"image":5882},{"width":473,"height":474},{"sys":5884,"fields":5887},{"id":5885,"createdAt":5886},"3YbjnipMXnuOTwbDUB4XMz","2025-05-27T14:03:39.287Z",{"title":5888,"slug":5889,"articleIntro":5888,"category":5890},"762 - Produits des autres immobilisations financières","compte-762-produits-des-autres-immobilisations-financieres",[5891],{"metadata":5892,"sys":5895,"fields":5902},{"tags":5893,"concepts":5894},[],[],{"space":5896,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5898,"publishedVersion":425,"revision":24,"contentType":5900,"locale":29},{"sys":5897},{"type":12,"linkType":13,"id":14},{"sys":5899},{"id":21,"type":12,"linkType":22},{"sys":5901},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5903,"metaTitle":435,"metaDescription":436,"mainTitle":5904,"subtitle":454,"heroImage":5919,"ctaButton":477,"ctaLink":478},[434],{"data":5905,"content":5906,"nodeType":410},{},[5907,5913],{"data":5908,"content":5909,"nodeType":447},{},[5910],{"data":5911,"marks":5912,"value":446,"nodeType":83},{},[],{"data":5914,"content":5915,"nodeType":105},{},[5916],{"data":5917,"marks":5918,"value":325,"nodeType":83},{},[],{"metadata":5920,"sys":5923,"fields":5928},{"tags":5921,"concepts":5922},[],[],{"space":5924,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5926,"publishedVersion":24,"revision":45,"locale":29},{"sys":5925},{"type":12,"linkType":13,"id":14},{"sys":5927},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5929},{"url":469,"details":5930,"fileName":475,"contentType":476},{"size":471,"image":5931},{"width":473,"height":474},{"sys":5933,"fields":5936},{"id":5934,"createdAt":5935},"2EGH6VuTdZy2yPLgUbifl2","2025-05-27T14:03:39.355Z",{"title":5937,"slug":5938,"articleIntro":5937,"category":5939},"754 - Ristournes perçues des coopératives (provenant des excédents)","compte-754-ristournes-percues-des-cooperatives-provenant-des-excedents",[5940],{"metadata":5941,"sys":5944,"fields":5951},{"tags":5942,"concepts":5943},[],[],{"space":5945,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5947,"publishedVersion":425,"revision":24,"contentType":5949,"locale":29},{"sys":5946},{"type":12,"linkType":13,"id":14},{"sys":5948},{"id":21,"type":12,"linkType":22},{"sys":5950},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":5952,"metaTitle":435,"metaDescription":436,"mainTitle":5953,"subtitle":454,"heroImage":5968,"ctaButton":477,"ctaLink":478},[434],{"data":5954,"content":5955,"nodeType":410},{},[5956,5962],{"data":5957,"content":5958,"nodeType":447},{},[5959],{"data":5960,"marks":5961,"value":446,"nodeType":83},{},[],{"data":5963,"content":5964,"nodeType":105},{},[5965],{"data":5966,"marks":5967,"value":325,"nodeType":83},{},[],{"metadata":5969,"sys":5972,"fields":5977},{"tags":5970,"concepts":5971},[],[],{"space":5973,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":5975,"publishedVersion":24,"revision":45,"locale":29},{"sys":5974},{"type":12,"linkType":13,"id":14},{"sys":5976},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":5978},{"url":469,"details":5979,"fileName":475,"contentType":476},{"size":471,"image":5980},{"width":473,"height":474},{"sys":5982,"fields":5985},{"id":5983,"createdAt":5984},"6F7PafyoBymnPO7DE7dJMc","2025-04-25T13:18:08.541Z",{"title":5986,"slug":5987,"articleIntro":5986,"category":5988},"Compte 2135 - Installations générales, agencements, aménagements des constructions","compte-2135-installations-generales-agencements-amenagements-des-constructions",[5989],{"metadata":5990,"sys":5993,"fields":6000},{"tags":5991,"concepts":5992},[],[],{"space":5994,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":5996,"publishedVersion":425,"revision":24,"contentType":5998,"locale":29},{"sys":5995},{"type":12,"linkType":13,"id":14},{"sys":5997},{"id":21,"type":12,"linkType":22},{"sys":5999},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6001,"metaTitle":435,"metaDescription":436,"mainTitle":6002,"subtitle":454,"heroImage":6017,"ctaButton":477,"ctaLink":478},[434],{"data":6003,"content":6004,"nodeType":410},{},[6005,6011],{"data":6006,"content":6007,"nodeType":447},{},[6008],{"data":6009,"marks":6010,"value":446,"nodeType":83},{},[],{"data":6012,"content":6013,"nodeType":105},{},[6014],{"data":6015,"marks":6016,"value":325,"nodeType":83},{},[],{"metadata":6018,"sys":6021,"fields":6026},{"tags":6019,"concepts":6020},[],[],{"space":6022,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6024,"publishedVersion":24,"revision":45,"locale":29},{"sys":6023},{"type":12,"linkType":13,"id":14},{"sys":6025},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6027},{"url":469,"details":6028,"fileName":475,"contentType":476},{"size":471,"image":6029},{"width":473,"height":474},{"sys":6031,"fields":6034},{"id":6032,"createdAt":6033},"6Cyiu2vRN9DinrNv9tFLZe","2025-04-25T13:17:58.562Z",{"title":6035,"slug":6036,"articleIntro":6035,"category":6037},"Compte 157 - Provisions pour charges à répartir sur plusieurs exercices","compte-157-provisions-pour-charges-a-repartir-sur-plusieurs-exercices",[6038],{"metadata":6039,"sys":6042,"fields":6049},{"tags":6040,"concepts":6041},[],[],{"space":6043,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6045,"publishedVersion":425,"revision":24,"contentType":6047,"locale":29},{"sys":6044},{"type":12,"linkType":13,"id":14},{"sys":6046},{"id":21,"type":12,"linkType":22},{"sys":6048},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6050,"metaTitle":435,"metaDescription":436,"mainTitle":6051,"subtitle":454,"heroImage":6066,"ctaButton":477,"ctaLink":478},[434],{"data":6052,"content":6053,"nodeType":410},{},[6054,6060],{"data":6055,"content":6056,"nodeType":447},{},[6057],{"data":6058,"marks":6059,"value":446,"nodeType":83},{},[],{"data":6061,"content":6062,"nodeType":105},{},[6063],{"data":6064,"marks":6065,"value":325,"nodeType":83},{},[],{"metadata":6067,"sys":6070,"fields":6075},{"tags":6068,"concepts":6069},[],[],{"space":6071,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6073,"publishedVersion":24,"revision":45,"locale":29},{"sys":6072},{"type":12,"linkType":13,"id":14},{"sys":6074},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6076},{"url":469,"details":6077,"fileName":475,"contentType":476},{"size":471,"image":6078},{"width":473,"height":474},{"sys":6080,"fields":6083},{"id":6081,"createdAt":6082},"1oWT329VsJcCFe1QFnlJNA","2025-05-27T14:02:39.294Z",{"title":6084,"slug":6085,"articleIntro":6084,"category":6086},"6788 - Charges exceptionnelles diverses","compte-6788-charges-exceptionnelles-diverses",[6087],{"metadata":6088,"sys":6091,"fields":6098},{"tags":6089,"concepts":6090},[],[],{"space":6092,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6094,"publishedVersion":425,"revision":24,"contentType":6096,"locale":29},{"sys":6093},{"type":12,"linkType":13,"id":14},{"sys":6095},{"id":21,"type":12,"linkType":22},{"sys":6097},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6099,"metaTitle":435,"metaDescription":436,"mainTitle":6100,"subtitle":454,"heroImage":6115,"ctaButton":477,"ctaLink":478},[434],{"data":6101,"content":6102,"nodeType":410},{},[6103,6109],{"data":6104,"content":6105,"nodeType":447},{},[6106],{"data":6107,"marks":6108,"value":446,"nodeType":83},{},[],{"data":6110,"content":6111,"nodeType":105},{},[6112],{"data":6113,"marks":6114,"value":325,"nodeType":83},{},[],{"metadata":6116,"sys":6119,"fields":6124},{"tags":6117,"concepts":6118},[],[],{"space":6120,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6122,"publishedVersion":24,"revision":45,"locale":29},{"sys":6121},{"type":12,"linkType":13,"id":14},{"sys":6123},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6125},{"url":469,"details":6126,"fileName":475,"contentType":476},{"size":471,"image":6127},{"width":473,"height":474},{"sys":6129,"fields":6132},{"id":6130,"createdAt":6131},"24Hyu9EN706qxJPtnR07oC","2025-05-27T14:04:09.412Z",{"title":6133,"slug":6134,"articleIntro":6133,"category":6135},"7815 - Reprises sur provisions d'exploitation","compte-7815-reprises-sur-provisions-d-exploitation",[6136],{"metadata":6137,"sys":6140,"fields":6147},{"tags":6138,"concepts":6139},[],[],{"space":6141,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6143,"publishedVersion":425,"revision":24,"contentType":6145,"locale":29},{"sys":6142},{"type":12,"linkType":13,"id":14},{"sys":6144},{"id":21,"type":12,"linkType":22},{"sys":6146},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6148,"metaTitle":435,"metaDescription":436,"mainTitle":6149,"subtitle":454,"heroImage":6164,"ctaButton":477,"ctaLink":478},[434],{"data":6150,"content":6151,"nodeType":410},{},[6152,6158],{"data":6153,"content":6154,"nodeType":447},{},[6155],{"data":6156,"marks":6157,"value":446,"nodeType":83},{},[],{"data":6159,"content":6160,"nodeType":105},{},[6161],{"data":6162,"marks":6163,"value":325,"nodeType":83},{},[],{"metadata":6165,"sys":6168,"fields":6173},{"tags":6166,"concepts":6167},[],[],{"space":6169,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6171,"publishedVersion":24,"revision":45,"locale":29},{"sys":6170},{"type":12,"linkType":13,"id":14},{"sys":6172},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6174},{"url":469,"details":6175,"fileName":475,"contentType":476},{"size":471,"image":6176},{"width":473,"height":474},{"sys":6178,"fields":6180},{"id":6179,"createdAt":6033},"7GH5W3gIeo0kaxv4wDjiev",{"title":6181,"slug":6182,"articleIntro":6181,"category":6183},"Compte 1511 - Provisions pour litiges","compte-1511-provisions-pour-litiges",[6184],{"metadata":6185,"sys":6188,"fields":6195},{"tags":6186,"concepts":6187},[],[],{"space":6189,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6191,"publishedVersion":425,"revision":24,"contentType":6193,"locale":29},{"sys":6190},{"type":12,"linkType":13,"id":14},{"sys":6192},{"id":21,"type":12,"linkType":22},{"sys":6194},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6196,"metaTitle":435,"metaDescription":436,"mainTitle":6197,"subtitle":454,"heroImage":6212,"ctaButton":477,"ctaLink":478},[434],{"data":6198,"content":6199,"nodeType":410},{},[6200,6206],{"data":6201,"content":6202,"nodeType":447},{},[6203],{"data":6204,"marks":6205,"value":446,"nodeType":83},{},[],{"data":6207,"content":6208,"nodeType":105},{},[6209],{"data":6210,"marks":6211,"value":325,"nodeType":83},{},[],{"metadata":6213,"sys":6216,"fields":6221},{"tags":6214,"concepts":6215},[],[],{"space":6217,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6219,"publishedVersion":24,"revision":45,"locale":29},{"sys":6218},{"type":12,"linkType":13,"id":14},{"sys":6220},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6222},{"url":469,"details":6223,"fileName":475,"contentType":476},{"size":471,"image":6224},{"width":473,"height":474},{"sys":6226,"fields":6229},{"id":6227,"createdAt":6228},"48Wz9qM7BiFUEEdeMqenmH","2025-05-27T13:59:49.174Z",{"title":6230,"slug":6231,"articleIntro":6230,"category":6232},"4816 - Frais d'émission des emprunts","compte-4816-frais-d-emission-des-emprunts",[6233],{"metadata":6234,"sys":6237,"fields":6244},{"tags":6235,"concepts":6236},[],[],{"space":6238,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6240,"publishedVersion":425,"revision":24,"contentType":6242,"locale":29},{"sys":6239},{"type":12,"linkType":13,"id":14},{"sys":6241},{"id":21,"type":12,"linkType":22},{"sys":6243},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6245,"metaTitle":435,"metaDescription":436,"mainTitle":6246,"subtitle":454,"heroImage":6261,"ctaButton":477,"ctaLink":478},[434],{"data":6247,"content":6248,"nodeType":410},{},[6249,6255],{"data":6250,"content":6251,"nodeType":447},{},[6252],{"data":6253,"marks":6254,"value":446,"nodeType":83},{},[],{"data":6256,"content":6257,"nodeType":105},{},[6258],{"data":6259,"marks":6260,"value":325,"nodeType":83},{},[],{"metadata":6262,"sys":6265,"fields":6270},{"tags":6263,"concepts":6264},[],[],{"space":6266,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6268,"publishedVersion":24,"revision":45,"locale":29},{"sys":6267},{"type":12,"linkType":13,"id":14},{"sys":6269},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6271},{"url":469,"details":6272,"fileName":475,"contentType":476},{"size":471,"image":6273},{"width":473,"height":474},{"sys":6275,"fields":6278},{"id":6276,"createdAt":6277},"7pNJyUQHgtrutMA80NuDFr","2025-04-25T13:20:22.175Z",{"title":6279,"slug":6280,"articleIntro":-1,"category":6281},"Compte 775 - Produits des cessions d'éléments d'actif","compte-775-produits-des-cessions-d-elements-d-actif",[6282],{"metadata":6283,"sys":6286,"fields":6293},{"tags":6284,"concepts":6285},[],[],{"space":6287,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6289,"publishedVersion":425,"revision":24,"contentType":6291,"locale":29},{"sys":6288},{"type":12,"linkType":13,"id":14},{"sys":6290},{"id":21,"type":12,"linkType":22},{"sys":6292},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6294,"metaTitle":435,"metaDescription":436,"mainTitle":6295,"subtitle":454,"heroImage":6310,"ctaButton":477,"ctaLink":478},[434],{"data":6296,"content":6297,"nodeType":410},{},[6298,6304],{"data":6299,"content":6300,"nodeType":447},{},[6301],{"data":6302,"marks":6303,"value":446,"nodeType":83},{},[],{"data":6305,"content":6306,"nodeType":105},{},[6307],{"data":6308,"marks":6309,"value":325,"nodeType":83},{},[],{"metadata":6311,"sys":6314,"fields":6319},{"tags":6312,"concepts":6313},[],[],{"space":6315,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6317,"publishedVersion":24,"revision":45,"locale":29},{"sys":6316},{"type":12,"linkType":13,"id":14},{"sys":6318},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6320},{"url":469,"details":6321,"fileName":475,"contentType":476},{"size":471,"image":6322},{"width":473,"height":474},{"sys":6324,"fields":6327},{"id":6325,"createdAt":6326},"24cUsNmAs9HY2UnNy3z3C3","2025-05-27T13:57:49.142Z",{"title":6328,"slug":6329,"articleIntro":6328,"category":6330},"2805 - Concessions et droits similaires, brevets, licences, logiciels, droits et valeurs similaires","compte-2805-concessions-et-droits-similaires-brevets-licences-logiciels-droits-et-valeurs-similaires",[6331],{"metadata":6332,"sys":6335,"fields":6342},{"tags":6333,"concepts":6334},[],[],{"space":6336,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6338,"publishedVersion":425,"revision":24,"contentType":6340,"locale":29},{"sys":6337},{"type":12,"linkType":13,"id":14},{"sys":6339},{"id":21,"type":12,"linkType":22},{"sys":6341},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6343,"metaTitle":435,"metaDescription":436,"mainTitle":6344,"subtitle":454,"heroImage":6359,"ctaButton":477,"ctaLink":478},[434],{"data":6345,"content":6346,"nodeType":410},{},[6347,6353],{"data":6348,"content":6349,"nodeType":447},{},[6350],{"data":6351,"marks":6352,"value":446,"nodeType":83},{},[],{"data":6354,"content":6355,"nodeType":105},{},[6356],{"data":6357,"marks":6358,"value":325,"nodeType":83},{},[],{"metadata":6360,"sys":6363,"fields":6368},{"tags":6361,"concepts":6362},[],[],{"space":6364,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6366,"publishedVersion":24,"revision":45,"locale":29},{"sys":6365},{"type":12,"linkType":13,"id":14},{"sys":6367},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6369},{"url":469,"details":6370,"fileName":475,"contentType":476},{"size":471,"image":6371},{"width":473,"height":474},{"sys":6373,"fields":6376},{"id":6374,"createdAt":6375},"22eP09XFtrNiiT8Byx8GHq","2025-04-25T13:19:58.698Z",{"title":6377,"slug":6378,"articleIntro":-1,"category":6379},"Compte 66 - Charges financières","compte-66-charges-financieres",[6380],{"metadata":6381,"sys":6384,"fields":6391},{"tags":6382,"concepts":6383},[],[],{"space":6385,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6387,"publishedVersion":425,"revision":24,"contentType":6389,"locale":29},{"sys":6386},{"type":12,"linkType":13,"id":14},{"sys":6388},{"id":21,"type":12,"linkType":22},{"sys":6390},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6392,"metaTitle":435,"metaDescription":436,"mainTitle":6393,"subtitle":454,"heroImage":6408,"ctaButton":477,"ctaLink":478},[434],{"data":6394,"content":6395,"nodeType":410},{},[6396,6402],{"data":6397,"content":6398,"nodeType":447},{},[6399],{"data":6400,"marks":6401,"value":446,"nodeType":83},{},[],{"data":6403,"content":6404,"nodeType":105},{},[6405],{"data":6406,"marks":6407,"value":325,"nodeType":83},{},[],{"metadata":6409,"sys":6412,"fields":6417},{"tags":6410,"concepts":6411},[],[],{"space":6413,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6415,"publishedVersion":24,"revision":45,"locale":29},{"sys":6414},{"type":12,"linkType":13,"id":14},{"sys":6416},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6418},{"url":469,"details":6419,"fileName":475,"contentType":476},{"size":471,"image":6420},{"width":473,"height":474},{"sys":6422,"fields":6425},{"id":6423,"createdAt":6424},"1ltn8kh5Gf8TP5zlDqIqYW","2025-05-27T14:01:29.531Z",{"title":6426,"slug":6427,"articleIntro":6426,"category":6428},"6275 - Frais sur effets","compte-6275-frais-sur-effets",[6429],{"metadata":6430,"sys":6433,"fields":6440},{"tags":6431,"concepts":6432},[],[],{"space":6434,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6436,"publishedVersion":425,"revision":24,"contentType":6438,"locale":29},{"sys":6435},{"type":12,"linkType":13,"id":14},{"sys":6437},{"id":21,"type":12,"linkType":22},{"sys":6439},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6441,"metaTitle":435,"metaDescription":436,"mainTitle":6442,"subtitle":454,"heroImage":6457,"ctaButton":477,"ctaLink":478},[434],{"data":6443,"content":6444,"nodeType":410},{},[6445,6451],{"data":6446,"content":6447,"nodeType":447},{},[6448],{"data":6449,"marks":6450,"value":446,"nodeType":83},{},[],{"data":6452,"content":6453,"nodeType":105},{},[6454],{"data":6455,"marks":6456,"value":325,"nodeType":83},{},[],{"metadata":6458,"sys":6461,"fields":6466},{"tags":6459,"concepts":6460},[],[],{"space":6462,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6464,"publishedVersion":24,"revision":45,"locale":29},{"sys":6463},{"type":12,"linkType":13,"id":14},{"sys":6465},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6467},{"url":469,"details":6468,"fileName":475,"contentType":476},{"size":471,"image":6469},{"width":473,"height":474},{"sys":6471,"fields":6474},{"id":6472,"createdAt":6473},"3BSrGPm2cTkS5qgb08wNPm","2025-04-25T13:20:08.628Z",{"title":6475,"slug":6476,"articleIntro":-1,"category":6477},"Compte 701 - Vente de produits finis","compte-701-vente-de-produits-finis",[6478],{"metadata":6479,"sys":6482,"fields":6489},{"tags":6480,"concepts":6481},[],[],{"space":6483,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6485,"publishedVersion":425,"revision":24,"contentType":6487,"locale":29},{"sys":6484},{"type":12,"linkType":13,"id":14},{"sys":6486},{"id":21,"type":12,"linkType":22},{"sys":6488},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6490,"metaTitle":435,"metaDescription":436,"mainTitle":6491,"subtitle":454,"heroImage":6506,"ctaButton":477,"ctaLink":478},[434],{"data":6492,"content":6493,"nodeType":410},{},[6494,6500],{"data":6495,"content":6496,"nodeType":447},{},[6497],{"data":6498,"marks":6499,"value":446,"nodeType":83},{},[],{"data":6501,"content":6502,"nodeType":105},{},[6503],{"data":6504,"marks":6505,"value":325,"nodeType":83},{},[],{"metadata":6507,"sys":6510,"fields":6515},{"tags":6508,"concepts":6509},[],[],{"space":6511,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6513,"publishedVersion":24,"revision":45,"locale":29},{"sys":6512},{"type":12,"linkType":13,"id":14},{"sys":6514},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6516},{"url":469,"details":6517,"fileName":475,"contentType":476},{"size":471,"image":6518},{"width":473,"height":474},{"sys":6520,"fields":6523},{"id":6521,"createdAt":6522},"7CzdDQXZt1Zydv17dudE0w","2025-04-25T13:18:00.301Z",{"title":6524,"slug":6525,"articleIntro":6524,"category":6526},"Classe 2 - Comptes d'immobilisations","classe-2-comptes-dimmobilisations",[6527],{"metadata":6528,"sys":6531,"fields":6538},{"tags":6529,"concepts":6530},[],[],{"space":6532,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6534,"publishedVersion":425,"revision":24,"contentType":6536,"locale":29},{"sys":6533},{"type":12,"linkType":13,"id":14},{"sys":6535},{"id":21,"type":12,"linkType":22},{"sys":6537},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6539,"metaTitle":435,"metaDescription":436,"mainTitle":6540,"subtitle":454,"heroImage":6555,"ctaButton":477,"ctaLink":478},[434],{"data":6541,"content":6542,"nodeType":410},{},[6543,6549],{"data":6544,"content":6545,"nodeType":447},{},[6546],{"data":6547,"marks":6548,"value":446,"nodeType":83},{},[],{"data":6550,"content":6551,"nodeType":105},{},[6552],{"data":6553,"marks":6554,"value":325,"nodeType":83},{},[],{"metadata":6556,"sys":6559,"fields":6564},{"tags":6557,"concepts":6558},[],[],{"space":6560,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6562,"publishedVersion":24,"revision":45,"locale":29},{"sys":6561},{"type":12,"linkType":13,"id":14},{"sys":6563},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6565},{"url":469,"details":6566,"fileName":475,"contentType":476},{"size":471,"image":6567},{"width":473,"height":474},{"sys":6569,"fields":6572},{"id":6570,"createdAt":6571},"37znwSDJwDN4TgBBzhY9f2","2025-04-25T13:18:22.252Z",{"title":6573,"slug":6574,"articleIntro":6573,"category":6575},"Compte 29 - Dépréciations des immobilisations","compte-29-depreciations-des-immobilisations",[6576],{"metadata":6577,"sys":6580,"fields":6587},{"tags":6578,"concepts":6579},[],[],{"space":6581,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6583,"publishedVersion":425,"revision":24,"contentType":6585,"locale":29},{"sys":6582},{"type":12,"linkType":13,"id":14},{"sys":6584},{"id":21,"type":12,"linkType":22},{"sys":6586},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6588,"metaTitle":435,"metaDescription":436,"mainTitle":6589,"subtitle":454,"heroImage":6604,"ctaButton":477,"ctaLink":478},[434],{"data":6590,"content":6591,"nodeType":410},{},[6592,6598],{"data":6593,"content":6594,"nodeType":447},{},[6595],{"data":6596,"marks":6597,"value":446,"nodeType":83},{},[],{"data":6599,"content":6600,"nodeType":105},{},[6601],{"data":6602,"marks":6603,"value":325,"nodeType":83},{},[],{"metadata":6605,"sys":6608,"fields":6613},{"tags":6606,"concepts":6607},[],[],{"space":6609,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6611,"publishedVersion":24,"revision":45,"locale":29},{"sys":6610},{"type":12,"linkType":13,"id":14},{"sys":6612},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6614},{"url":469,"details":6615,"fileName":475,"contentType":476},{"size":471,"image":6616},{"width":473,"height":474},{"sys":6618,"fields":6621},{"id":6619,"createdAt":6620},"3RG0vV8OoDVXm4rV39TUzD","2025-05-27T13:57:49.092Z",{"title":6622,"slug":6623,"articleIntro":6622,"category":6624},"281 - Amortissements des immobilisations corporelles","compte-281-amortissements-des-immobilisations-corporelles",[6625],{"metadata":6626,"sys":6629,"fields":6636},{"tags":6627,"concepts":6628},[],[],{"space":6630,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6632,"publishedVersion":425,"revision":24,"contentType":6634,"locale":29},{"sys":6631},{"type":12,"linkType":13,"id":14},{"sys":6633},{"id":21,"type":12,"linkType":22},{"sys":6635},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6637,"metaTitle":435,"metaDescription":436,"mainTitle":6638,"subtitle":454,"heroImage":6653,"ctaButton":477,"ctaLink":478},[434],{"data":6639,"content":6640,"nodeType":410},{},[6641,6647],{"data":6642,"content":6643,"nodeType":447},{},[6644],{"data":6645,"marks":6646,"value":446,"nodeType":83},{},[],{"data":6648,"content":6649,"nodeType":105},{},[6650],{"data":6651,"marks":6652,"value":325,"nodeType":83},{},[],{"metadata":6654,"sys":6657,"fields":6662},{"tags":6655,"concepts":6656},[],[],{"space":6658,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6660,"publishedVersion":24,"revision":45,"locale":29},{"sys":6659},{"type":12,"linkType":13,"id":14},{"sys":6661},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6663},{"url":469,"details":6664,"fileName":475,"contentType":476},{"size":471,"image":6665},{"width":473,"height":474},{"sys":6667,"fields":6670},{"id":6668,"createdAt":6669},"6IBBwncevBlvb76KAsoYqH","2025-05-27T14:00:29.304Z",{"title":6671,"slug":6672,"articleIntro":6671,"category":6673},"5188 - Intérêts courus à recevoir","compte-5188-interets-courus-a-recevoir",[6674],{"metadata":6675,"sys":6678,"fields":6685},{"tags":6676,"concepts":6677},[],[],{"space":6679,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6681,"publishedVersion":425,"revision":24,"contentType":6683,"locale":29},{"sys":6680},{"type":12,"linkType":13,"id":14},{"sys":6682},{"id":21,"type":12,"linkType":22},{"sys":6684},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6686,"metaTitle":435,"metaDescription":436,"mainTitle":6687,"subtitle":454,"heroImage":6702,"ctaButton":477,"ctaLink":478},[434],{"data":6688,"content":6689,"nodeType":410},{},[6690,6696],{"data":6691,"content":6692,"nodeType":447},{},[6693],{"data":6694,"marks":6695,"value":446,"nodeType":83},{},[],{"data":6697,"content":6698,"nodeType":105},{},[6699],{"data":6700,"marks":6701,"value":325,"nodeType":83},{},[],{"metadata":6703,"sys":6706,"fields":6711},{"tags":6704,"concepts":6705},[],[],{"space":6707,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6709,"publishedVersion":24,"revision":45,"locale":29},{"sys":6708},{"type":12,"linkType":13,"id":14},{"sys":6710},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6712},{"url":469,"details":6713,"fileName":475,"contentType":476},{"size":471,"image":6714},{"width":473,"height":474},{"sys":6716,"fields":6719},{"id":6717,"createdAt":6718},"6IKeRTxyyhYRNELEoQJgrV","2025-04-25T13:18:22.124Z",{"title":6720,"slug":6721,"articleIntro":6720,"category":6722},"Compte 271 - Titres immobilisés autres que les titres immobilisés de l'activité de portefeuille","compte-271-titres-immobilises-autres-que-les-titres-immobilises-de-l-activite-de-portefeuille",[6723],{"metadata":6724,"sys":6727,"fields":6734},{"tags":6725,"concepts":6726},[],[],{"space":6728,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6730,"publishedVersion":425,"revision":24,"contentType":6732,"locale":29},{"sys":6729},{"type":12,"linkType":13,"id":14},{"sys":6731},{"id":21,"type":12,"linkType":22},{"sys":6733},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6735,"metaTitle":435,"metaDescription":436,"mainTitle":6736,"subtitle":454,"heroImage":6751,"ctaButton":477,"ctaLink":478},[434],{"data":6737,"content":6738,"nodeType":410},{},[6739,6745],{"data":6740,"content":6741,"nodeType":447},{},[6742],{"data":6743,"marks":6744,"value":446,"nodeType":83},{},[],{"data":6746,"content":6747,"nodeType":105},{},[6748],{"data":6749,"marks":6750,"value":325,"nodeType":83},{},[],{"metadata":6752,"sys":6755,"fields":6760},{"tags":6753,"concepts":6754},[],[],{"space":6756,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6758,"publishedVersion":24,"revision":45,"locale":29},{"sys":6757},{"type":12,"linkType":13,"id":14},{"sys":6759},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6761},{"url":469,"details":6762,"fileName":475,"contentType":476},{"size":471,"image":6763},{"width":473,"height":474},{"sys":6765,"fields":6768},{"id":6766,"createdAt":6767},"3fqTR13KBA9P0QRQg9RLyf","2025-05-27T14:03:29.501Z",{"title":6769,"slug":6770,"articleIntro":6769,"category":6771},"72 - Production immobilisée","compte-72-production-immobilisee",[6772],{"metadata":6773,"sys":6776,"fields":6783},{"tags":6774,"concepts":6775},[],[],{"space":6777,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6779,"publishedVersion":425,"revision":24,"contentType":6781,"locale":29},{"sys":6778},{"type":12,"linkType":13,"id":14},{"sys":6780},{"id":21,"type":12,"linkType":22},{"sys":6782},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6784,"metaTitle":435,"metaDescription":436,"mainTitle":6785,"subtitle":454,"heroImage":6800,"ctaButton":477,"ctaLink":478},[434],{"data":6786,"content":6787,"nodeType":410},{},[6788,6794],{"data":6789,"content":6790,"nodeType":447},{},[6791],{"data":6792,"marks":6793,"value":446,"nodeType":83},{},[],{"data":6795,"content":6796,"nodeType":105},{},[6797],{"data":6798,"marks":6799,"value":325,"nodeType":83},{},[],{"metadata":6801,"sys":6804,"fields":6809},{"tags":6802,"concepts":6803},[],[],{"space":6805,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6807,"publishedVersion":24,"revision":45,"locale":29},{"sys":6806},{"type":12,"linkType":13,"id":14},{"sys":6808},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6810},{"url":469,"details":6811,"fileName":475,"contentType":476},{"size":471,"image":6812},{"width":473,"height":474},{"sys":6814,"fields":6817},{"id":6815,"createdAt":6816},"1UgNRNBCOK1dqzmHKZoiAr","2025-04-25T13:18:20.347Z",{"title":6818,"slug":6819,"articleIntro":6818,"category":6820},"Compte 26 - Participations et créances rattachées à des participations","compte-26-participations-et-creances-rattachees-a-des-participations",[6821],{"metadata":6822,"sys":6825,"fields":6832},{"tags":6823,"concepts":6824},[],[],{"space":6826,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6828,"publishedVersion":425,"revision":24,"contentType":6830,"locale":29},{"sys":6827},{"type":12,"linkType":13,"id":14},{"sys":6829},{"id":21,"type":12,"linkType":22},{"sys":6831},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6833,"metaTitle":435,"metaDescription":436,"mainTitle":6834,"subtitle":454,"heroImage":6849,"ctaButton":477,"ctaLink":478},[434],{"data":6835,"content":6836,"nodeType":410},{},[6837,6843],{"data":6838,"content":6839,"nodeType":447},{},[6840],{"data":6841,"marks":6842,"value":446,"nodeType":83},{},[],{"data":6844,"content":6845,"nodeType":105},{},[6846],{"data":6847,"marks":6848,"value":325,"nodeType":83},{},[],{"metadata":6850,"sys":6853,"fields":6858},{"tags":6851,"concepts":6852},[],[],{"space":6854,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6856,"publishedVersion":24,"revision":45,"locale":29},{"sys":6855},{"type":12,"linkType":13,"id":14},{"sys":6857},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6859},{"url":469,"details":6860,"fileName":475,"contentType":476},{"size":471,"image":6861},{"width":473,"height":474},{"sys":6863,"fields":6866},{"id":6864,"createdAt":6865},"2pCI6yMonwTQxXcR1lR9wn","2025-05-27T14:02:49.347Z",{"title":6867,"slug":6868,"articleIntro":6867,"category":6869},"6816 - Dotations pour dépréciations des immobilisations incorporelles et corporelles","compte-6816-dotations-pour-depreciations-des-immobilisations-incorporelles-et-corporelles",[6870],{"metadata":6871,"sys":6874,"fields":6881},{"tags":6872,"concepts":6873},[],[],{"space":6875,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6877,"publishedVersion":425,"revision":24,"contentType":6879,"locale":29},{"sys":6876},{"type":12,"linkType":13,"id":14},{"sys":6878},{"id":21,"type":12,"linkType":22},{"sys":6880},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6882,"metaTitle":435,"metaDescription":436,"mainTitle":6883,"subtitle":454,"heroImage":6898,"ctaButton":477,"ctaLink":478},[434],{"data":6884,"content":6885,"nodeType":410},{},[6886,6892],{"data":6887,"content":6888,"nodeType":447},{},[6889],{"data":6890,"marks":6891,"value":446,"nodeType":83},{},[],{"data":6893,"content":6894,"nodeType":105},{},[6895],{"data":6896,"marks":6897,"value":325,"nodeType":83},{},[],{"metadata":6899,"sys":6902,"fields":6907},{"tags":6900,"concepts":6901},[],[],{"space":6903,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6905,"publishedVersion":24,"revision":45,"locale":29},{"sys":6904},{"type":12,"linkType":13,"id":14},{"sys":6906},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6908},{"url":469,"details":6909,"fileName":475,"contentType":476},{"size":471,"image":6910},{"width":473,"height":474},{"sys":6912,"fields":6915},{"id":6913,"createdAt":6914},"2bGzw5ypidn5jpYUUjLxxU","2025-05-27T14:03:39.340Z",{"title":6916,"slug":6917,"articleIntro":6916,"category":6918},"755 - Quote-parts de résultat sur opérations faites en commun","compte-755-quote-parts-de-resultat-sur-operations-faites-en-commun",[6919],{"metadata":6920,"sys":6923,"fields":6930},{"tags":6921,"concepts":6922},[],[],{"space":6924,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6926,"publishedVersion":425,"revision":24,"contentType":6928,"locale":29},{"sys":6925},{"type":12,"linkType":13,"id":14},{"sys":6927},{"id":21,"type":12,"linkType":22},{"sys":6929},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6931,"metaTitle":435,"metaDescription":436,"mainTitle":6932,"subtitle":454,"heroImage":6947,"ctaButton":477,"ctaLink":478},[434],{"data":6933,"content":6934,"nodeType":410},{},[6935,6941],{"data":6936,"content":6937,"nodeType":447},{},[6938],{"data":6939,"marks":6940,"value":446,"nodeType":83},{},[],{"data":6942,"content":6943,"nodeType":105},{},[6944],{"data":6945,"marks":6946,"value":325,"nodeType":83},{},[],{"metadata":6948,"sys":6951,"fields":6956},{"tags":6949,"concepts":6950},[],[],{"space":6952,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":6954,"publishedVersion":24,"revision":45,"locale":29},{"sys":6953},{"type":12,"linkType":13,"id":14},{"sys":6955},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":6957},{"url":469,"details":6958,"fileName":475,"contentType":476},{"size":471,"image":6959},{"width":473,"height":474},{"sys":6961,"fields":6964},{"id":6962,"createdAt":6963},"3M8txneHiOcGTX0ztnbWod","2025-04-25T13:18:00.392Z",{"title":6965,"slug":6966,"articleIntro":6965,"category":6967},"Compte 1651 - Dépôts et cautionnements reçus","compte-1651-depots-et-cautionnements-recus",[6968],{"metadata":6969,"sys":6972,"fields":6979},{"tags":6970,"concepts":6971},[],[],{"space":6973,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":6975,"publishedVersion":425,"revision":24,"contentType":6977,"locale":29},{"sys":6974},{"type":12,"linkType":13,"id":14},{"sys":6976},{"id":21,"type":12,"linkType":22},{"sys":6978},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":6980,"metaTitle":435,"metaDescription":436,"mainTitle":6981,"subtitle":454,"heroImage":6996,"ctaButton":477,"ctaLink":478},[434],{"data":6982,"content":6983,"nodeType":410},{},[6984,6990],{"data":6985,"content":6986,"nodeType":447},{},[6987],{"data":6988,"marks":6989,"value":446,"nodeType":83},{},[],{"data":6991,"content":6992,"nodeType":105},{},[6993],{"data":6994,"marks":6995,"value":325,"nodeType":83},{},[],{"metadata":6997,"sys":7000,"fields":7005},{"tags":6998,"concepts":6999},[],[],{"space":7001,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7003,"publishedVersion":24,"revision":45,"locale":29},{"sys":7002},{"type":12,"linkType":13,"id":14},{"sys":7004},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7006},{"url":469,"details":7007,"fileName":475,"contentType":476},{"size":471,"image":7008},{"width":473,"height":474},{"sys":7010,"fields":7013},{"id":7011,"createdAt":7012},"4gX3WWrnnOe7fqb427FMBd","2025-04-25T13:19:22.219Z",{"title":7014,"slug":7015,"articleIntro":-1,"category":7016},"Compte 6132 - Locations immobilières","compte-6132-locations-immobilieres",[7017],{"metadata":7018,"sys":7021,"fields":7028},{"tags":7019,"concepts":7020},[],[],{"space":7022,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7024,"publishedVersion":425,"revision":24,"contentType":7026,"locale":29},{"sys":7023},{"type":12,"linkType":13,"id":14},{"sys":7025},{"id":21,"type":12,"linkType":22},{"sys":7027},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7029,"metaTitle":435,"metaDescription":436,"mainTitle":7030,"subtitle":454,"heroImage":7045,"ctaButton":477,"ctaLink":478},[434],{"data":7031,"content":7032,"nodeType":410},{},[7033,7039],{"data":7034,"content":7035,"nodeType":447},{},[7036],{"data":7037,"marks":7038,"value":446,"nodeType":83},{},[],{"data":7040,"content":7041,"nodeType":105},{},[7042],{"data":7043,"marks":7044,"value":325,"nodeType":83},{},[],{"metadata":7046,"sys":7049,"fields":7054},{"tags":7047,"concepts":7048},[],[],{"space":7050,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7052,"publishedVersion":24,"revision":45,"locale":29},{"sys":7051},{"type":12,"linkType":13,"id":14},{"sys":7053},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7055},{"url":469,"details":7056,"fileName":475,"contentType":476},{"size":471,"image":7057},{"width":473,"height":474},{"sys":7059,"fields":7062},{"id":7060,"createdAt":7061},"7DwFg1mi1V7T1kEJb9q5HP","2025-04-25T13:18:58.650Z",{"title":7063,"slug":7064,"articleIntro":7063,"category":7065},"Compte 451 - Groupe","compte-451-groupe",[7066],{"metadata":7067,"sys":7070,"fields":7077},{"tags":7068,"concepts":7069},[],[],{"space":7071,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7073,"publishedVersion":425,"revision":24,"contentType":7075,"locale":29},{"sys":7072},{"type":12,"linkType":13,"id":14},{"sys":7074},{"id":21,"type":12,"linkType":22},{"sys":7076},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7078,"metaTitle":435,"metaDescription":436,"mainTitle":7079,"subtitle":454,"heroImage":7094,"ctaButton":477,"ctaLink":478},[434],{"data":7080,"content":7081,"nodeType":410},{},[7082,7088],{"data":7083,"content":7084,"nodeType":447},{},[7085],{"data":7086,"marks":7087,"value":446,"nodeType":83},{},[],{"data":7089,"content":7090,"nodeType":105},{},[7091],{"data":7092,"marks":7093,"value":325,"nodeType":83},{},[],{"metadata":7095,"sys":7098,"fields":7103},{"tags":7096,"concepts":7097},[],[],{"space":7099,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7101,"publishedVersion":24,"revision":45,"locale":29},{"sys":7100},{"type":12,"linkType":13,"id":14},{"sys":7102},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7104},{"url":469,"details":7105,"fileName":475,"contentType":476},{"size":471,"image":7106},{"width":473,"height":474},{"sys":7108,"fields":7111},{"id":7109,"createdAt":7110},"3MCyfoWPEojBUQvhC8itUY","2025-04-25T13:17:50.398Z",{"title":7112,"slug":7113,"articleIntro":7112,"category":7114},"Compte 1012 - Capital souscrit-appelé, non versé","compte-1012-capital-souscrit-appele-non-verse",[7115],{"metadata":7116,"sys":7119,"fields":7126},{"tags":7117,"concepts":7118},[],[],{"space":7120,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7122,"publishedVersion":425,"revision":24,"contentType":7124,"locale":29},{"sys":7121},{"type":12,"linkType":13,"id":14},{"sys":7123},{"id":21,"type":12,"linkType":22},{"sys":7125},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7127,"metaTitle":435,"metaDescription":436,"mainTitle":7128,"subtitle":454,"heroImage":7143,"ctaButton":477,"ctaLink":478},[434],{"data":7129,"content":7130,"nodeType":410},{},[7131,7137],{"data":7132,"content":7133,"nodeType":447},{},[7134],{"data":7135,"marks":7136,"value":446,"nodeType":83},{},[],{"data":7138,"content":7139,"nodeType":105},{},[7140],{"data":7141,"marks":7142,"value":325,"nodeType":83},{},[],{"metadata":7144,"sys":7147,"fields":7152},{"tags":7145,"concepts":7146},[],[],{"space":7148,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7150,"publishedVersion":24,"revision":45,"locale":29},{"sys":7149},{"type":12,"linkType":13,"id":14},{"sys":7151},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7153},{"url":469,"details":7154,"fileName":475,"contentType":476},{"size":471,"image":7155},{"width":473,"height":474},{"sys":7157,"fields":7160},{"id":7158,"createdAt":7159},"5TQ6n1ofbBphqYgfl71Oqh","2025-05-27T12:12:50.137Z",{"title":7161,"slug":7162,"articleIntro":7163,"category":7164},"Comment comptabiliser les frais de formation ?","comment-comptabiliser-les-frais-de-formation-professionnelle","Un nouveau collaborateur qui intègre votre entreprise aura sans doute le désir d’évoluer au cours de sa carrière. Au-delà de l’expérience acquise au fil des années, le personnel a le droit de suivre des formations financées par son employeur.\n\nAu-delà de l’intérêt de la formation professionnelle pour les salariés, sa comptabilisation joue un rôle clé pour l’entreprise. Bien comptabilisés, les frais de formation peuvent avoir un enjeu stratégique.",[7165],{"metadata":7166,"sys":7169,"fields":7176},{"tags":7167,"concepts":7168},[],[],{"space":7170,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7172,"publishedVersion":425,"revision":24,"contentType":7174,"locale":29},{"sys":7171},{"type":12,"linkType":13,"id":14},{"sys":7173},{"id":21,"type":12,"linkType":22},{"sys":7175},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7177,"metaTitle":435,"metaDescription":436,"mainTitle":7178,"subtitle":454,"heroImage":7193,"ctaButton":477,"ctaLink":478},[434],{"data":7179,"content":7180,"nodeType":410},{},[7181,7187],{"data":7182,"content":7183,"nodeType":447},{},[7184],{"data":7185,"marks":7186,"value":446,"nodeType":83},{},[],{"data":7188,"content":7189,"nodeType":105},{},[7190],{"data":7191,"marks":7192,"value":325,"nodeType":83},{},[],{"metadata":7194,"sys":7197,"fields":7202},{"tags":7195,"concepts":7196},[],[],{"space":7198,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7200,"publishedVersion":24,"revision":45,"locale":29},{"sys":7199},{"type":12,"linkType":13,"id":14},{"sys":7201},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7203},{"url":469,"details":7204,"fileName":475,"contentType":476},{"size":471,"image":7205},{"width":473,"height":474},{"sys":7207,"fields":7210},{"id":7208,"createdAt":7209},"7G6zeByxRghJ3pPmevhGCN","2025-04-25T13:18:42.112Z",{"title":7211,"slug":7212,"articleIntro":7211,"category":7213},"Compte 4286 - Autres charges à payer","compte-4286-autres-charges-a-payer",[7214],{"metadata":7215,"sys":7218,"fields":7225},{"tags":7216,"concepts":7217},[],[],{"space":7219,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7221,"publishedVersion":425,"revision":24,"contentType":7223,"locale":29},{"sys":7220},{"type":12,"linkType":13,"id":14},{"sys":7222},{"id":21,"type":12,"linkType":22},{"sys":7224},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7226,"metaTitle":435,"metaDescription":436,"mainTitle":7227,"subtitle":454,"heroImage":7242,"ctaButton":477,"ctaLink":478},[434],{"data":7228,"content":7229,"nodeType":410},{},[7230,7236],{"data":7231,"content":7232,"nodeType":447},{},[7233],{"data":7234,"marks":7235,"value":446,"nodeType":83},{},[],{"data":7237,"content":7238,"nodeType":105},{},[7239],{"data":7240,"marks":7241,"value":325,"nodeType":83},{},[],{"metadata":7243,"sys":7246,"fields":7251},{"tags":7244,"concepts":7245},[],[],{"space":7247,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7249,"publishedVersion":24,"revision":45,"locale":29},{"sys":7248},{"type":12,"linkType":13,"id":14},{"sys":7250},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7252},{"url":469,"details":7253,"fileName":475,"contentType":476},{"size":471,"image":7254},{"width":473,"height":474},{"sys":7256,"fields":7259},{"id":7257,"createdAt":7258},"exVrW4BEXGrlgE39MA6TX","2025-05-27T14:03:09.337Z",{"title":7260,"slug":7261,"articleIntro":7260,"category":7262},"7084 - Mise à disposition de personnel facturée","compte-7084-mise-a-disposition-de-personnel-facturee",[7263],{"metadata":7264,"sys":7267,"fields":7274},{"tags":7265,"concepts":7266},[],[],{"space":7268,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7270,"publishedVersion":425,"revision":24,"contentType":7272,"locale":29},{"sys":7269},{"type":12,"linkType":13,"id":14},{"sys":7271},{"id":21,"type":12,"linkType":22},{"sys":7273},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7275,"metaTitle":435,"metaDescription":436,"mainTitle":7276,"subtitle":454,"heroImage":7291,"ctaButton":477,"ctaLink":478},[434],{"data":7277,"content":7278,"nodeType":410},{},[7279,7285],{"data":7280,"content":7281,"nodeType":447},{},[7282],{"data":7283,"marks":7284,"value":446,"nodeType":83},{},[],{"data":7286,"content":7287,"nodeType":105},{},[7288],{"data":7289,"marks":7290,"value":325,"nodeType":83},{},[],{"metadata":7292,"sys":7295,"fields":7300},{"tags":7293,"concepts":7294},[],[],{"space":7296,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7298,"publishedVersion":24,"revision":45,"locale":29},{"sys":7297},{"type":12,"linkType":13,"id":14},{"sys":7299},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7301},{"url":469,"details":7302,"fileName":475,"contentType":476},{"size":471,"image":7303},{"width":473,"height":474},{"sys":7305,"fields":7308},{"id":7306,"createdAt":7307},"5Ep3dtJKjqFGhGhJ9AGgfZ","2025-04-25T13:19:52.161Z",{"title":7309,"slug":7310,"articleIntro":7309,"category":7311},"Compte 644 - Rémunération du travail de l'exploitant","compte-644-remuneration-du-travail-de-lexploitant",[7312],{"metadata":7313,"sys":7316,"fields":7323},{"tags":7314,"concepts":7315},[],[],{"space":7317,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7319,"publishedVersion":425,"revision":24,"contentType":7321,"locale":29},{"sys":7318},{"type":12,"linkType":13,"id":14},{"sys":7320},{"id":21,"type":12,"linkType":22},{"sys":7322},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7324,"metaTitle":435,"metaDescription":436,"mainTitle":7325,"subtitle":454,"heroImage":7340,"ctaButton":477,"ctaLink":478},[434],{"data":7326,"content":7327,"nodeType":410},{},[7328,7334],{"data":7329,"content":7330,"nodeType":447},{},[7331],{"data":7332,"marks":7333,"value":446,"nodeType":83},{},[],{"data":7335,"content":7336,"nodeType":105},{},[7337],{"data":7338,"marks":7339,"value":325,"nodeType":83},{},[],{"metadata":7341,"sys":7344,"fields":7349},{"tags":7342,"concepts":7343},[],[],{"space":7345,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7347,"publishedVersion":24,"revision":45,"locale":29},{"sys":7346},{"type":12,"linkType":13,"id":14},{"sys":7348},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7350},{"url":469,"details":7351,"fileName":475,"contentType":476},{"size":471,"image":7352},{"width":473,"height":474},{"sys":7354,"fields":7357},{"id":7355,"createdAt":7356},"63JQA2IccI1d24eZXjg83P","2025-04-25T13:20:08.590Z",{"title":7358,"slug":7359,"articleIntro":7358,"category":7360},"Compte 68 - Dotations aux amortissements, aux dépréciations et aux provisions","compte-68-dotations-aux-amortissements-aux-depreciations-et-aux-provisions",[7361],{"metadata":7362,"sys":7365,"fields":7372},{"tags":7363,"concepts":7364},[],[],{"space":7366,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7368,"publishedVersion":425,"revision":24,"contentType":7370,"locale":29},{"sys":7367},{"type":12,"linkType":13,"id":14},{"sys":7369},{"id":21,"type":12,"linkType":22},{"sys":7371},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7373,"metaTitle":435,"metaDescription":436,"mainTitle":7374,"subtitle":454,"heroImage":7389,"ctaButton":477,"ctaLink":478},[434],{"data":7375,"content":7376,"nodeType":410},{},[7377,7383],{"data":7378,"content":7379,"nodeType":447},{},[7380],{"data":7381,"marks":7382,"value":446,"nodeType":83},{},[],{"data":7384,"content":7385,"nodeType":105},{},[7386],{"data":7387,"marks":7388,"value":325,"nodeType":83},{},[],{"metadata":7390,"sys":7393,"fields":7398},{"tags":7391,"concepts":7392},[],[],{"space":7394,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7396,"publishedVersion":24,"revision":45,"locale":29},{"sys":7395},{"type":12,"linkType":13,"id":14},{"sys":7397},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7399},{"url":469,"details":7400,"fileName":475,"contentType":476},{"size":471,"image":7401},{"width":473,"height":474},{"sys":7403,"fields":7406},{"id":7404,"createdAt":7405},"1msFwqY9BAQ8DI5kyZEpvE","2025-05-27T13:59:39.185Z",{"title":7407,"slug":7408,"articleIntro":7407,"category":7409},"476 - Différence de conversion - Actif","compte-476-difference-de-conversion-actif",[7410],{"metadata":7411,"sys":7414,"fields":7421},{"tags":7412,"concepts":7413},[],[],{"space":7415,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7417,"publishedVersion":425,"revision":24,"contentType":7419,"locale":29},{"sys":7416},{"type":12,"linkType":13,"id":14},{"sys":7418},{"id":21,"type":12,"linkType":22},{"sys":7420},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7422,"metaTitle":435,"metaDescription":436,"mainTitle":7423,"subtitle":454,"heroImage":7438,"ctaButton":477,"ctaLink":478},[434],{"data":7424,"content":7425,"nodeType":410},{},[7426,7432],{"data":7427,"content":7428,"nodeType":447},{},[7429],{"data":7430,"marks":7431,"value":446,"nodeType":83},{},[],{"data":7433,"content":7434,"nodeType":105},{},[7435],{"data":7436,"marks":7437,"value":325,"nodeType":83},{},[],{"metadata":7439,"sys":7442,"fields":7447},{"tags":7440,"concepts":7441},[],[],{"space":7443,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7445,"publishedVersion":24,"revision":45,"locale":29},{"sys":7444},{"type":12,"linkType":13,"id":14},{"sys":7446},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7448},{"url":469,"details":7449,"fileName":475,"contentType":476},{"size":471,"image":7450},{"width":473,"height":474},{"sys":7452,"fields":7455},{"id":7453,"createdAt":7454},"5K8krZTvHnnZcNpidTNXvq","2025-04-25T13:19:32.187Z",{"title":7456,"slug":7457,"articleIntro":7456,"category":7458},"Compte 62 - Autres services extérieurs","compte-62-autres-services-exterieurs",[7459],{"metadata":7460,"sys":7463,"fields":7470},{"tags":7461,"concepts":7462},[],[],{"space":7464,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7466,"publishedVersion":425,"revision":24,"contentType":7468,"locale":29},{"sys":7465},{"type":12,"linkType":13,"id":14},{"sys":7467},{"id":21,"type":12,"linkType":22},{"sys":7469},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7471,"metaTitle":435,"metaDescription":436,"mainTitle":7472,"subtitle":454,"heroImage":7487,"ctaButton":477,"ctaLink":478},[434],{"data":7473,"content":7474,"nodeType":410},{},[7475,7481],{"data":7476,"content":7477,"nodeType":447},{},[7478],{"data":7479,"marks":7480,"value":446,"nodeType":83},{},[],{"data":7482,"content":7483,"nodeType":105},{},[7484],{"data":7485,"marks":7486,"value":325,"nodeType":83},{},[],{"metadata":7488,"sys":7491,"fields":7496},{"tags":7489,"concepts":7490},[],[],{"space":7492,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7494,"publishedVersion":24,"revision":45,"locale":29},{"sys":7493},{"type":12,"linkType":13,"id":14},{"sys":7495},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7497},{"url":469,"details":7498,"fileName":475,"contentType":476},{"size":471,"image":7499},{"width":473,"height":474},{"sys":7501,"fields":7504},{"id":7502,"createdAt":7503},"6ctoCCp5nDtKQqZqnrJS77","2025-04-25T13:18:40.362Z",{"title":7505,"slug":7506,"articleIntro":-1,"category":7507},"Compte 416 - Clients douteux ou litigieux","compte-416-clients-douteux-ou-litigieux",[7508],{"metadata":7509,"sys":7512,"fields":7519},{"tags":7510,"concepts":7511},[],[],{"space":7513,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7515,"publishedVersion":425,"revision":24,"contentType":7517,"locale":29},{"sys":7514},{"type":12,"linkType":13,"id":14},{"sys":7516},{"id":21,"type":12,"linkType":22},{"sys":7518},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7520,"metaTitle":435,"metaDescription":436,"mainTitle":7521,"subtitle":454,"heroImage":7536,"ctaButton":477,"ctaLink":478},[434],{"data":7522,"content":7523,"nodeType":410},{},[7524,7530],{"data":7525,"content":7526,"nodeType":447},{},[7527],{"data":7528,"marks":7529,"value":446,"nodeType":83},{},[],{"data":7531,"content":7532,"nodeType":105},{},[7533],{"data":7534,"marks":7535,"value":325,"nodeType":83},{},[],{"metadata":7537,"sys":7540,"fields":7545},{"tags":7538,"concepts":7539},[],[],{"space":7541,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7543,"publishedVersion":24,"revision":45,"locale":29},{"sys":7542},{"type":12,"linkType":13,"id":14},{"sys":7544},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7546},{"url":469,"details":7547,"fileName":475,"contentType":476},{"size":471,"image":7548},{"width":473,"height":474},{"sys":7550,"fields":7553},{"id":7551,"createdAt":7552},"ObS1Vxz5TxjWNtGxIaoox","2025-05-27T13:57:39.112Z",{"title":7554,"slug":7555,"articleIntro":7554,"category":7556},"277 - (Actions propres ou parts propres)","compte-277-actions-propres-ou-parts-propres",[7557],{"metadata":7558,"sys":7561,"fields":7568},{"tags":7559,"concepts":7560},[],[],{"space":7562,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7564,"publishedVersion":425,"revision":24,"contentType":7566,"locale":29},{"sys":7563},{"type":12,"linkType":13,"id":14},{"sys":7565},{"id":21,"type":12,"linkType":22},{"sys":7567},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7569,"metaTitle":435,"metaDescription":436,"mainTitle":7570,"subtitle":454,"heroImage":7585,"ctaButton":477,"ctaLink":478},[434],{"data":7571,"content":7572,"nodeType":410},{},[7573,7579],{"data":7574,"content":7575,"nodeType":447},{},[7576],{"data":7577,"marks":7578,"value":446,"nodeType":83},{},[],{"data":7580,"content":7581,"nodeType":105},{},[7582],{"data":7583,"marks":7584,"value":325,"nodeType":83},{},[],{"metadata":7586,"sys":7589,"fields":7594},{"tags":7587,"concepts":7588},[],[],{"space":7590,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7592,"publishedVersion":24,"revision":45,"locale":29},{"sys":7591},{"type":12,"linkType":13,"id":14},{"sys":7593},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7595},{"url":469,"details":7596,"fileName":475,"contentType":476},{"size":471,"image":7597},{"width":473,"height":474},{"sys":7599,"fields":7602},{"id":7600,"createdAt":7601},"7cyzokuSStnj3EDeG6QNr2","2025-05-27T14:00:09.249Z",{"title":7603,"slug":7604,"articleIntro":7603,"category":7605},"5111 - Coupons échus à l'encaissement","compte-5111-coupons-echus-a-l-encaissement",[7606],{"metadata":7607,"sys":7610,"fields":7617},{"tags":7608,"concepts":7609},[],[],{"space":7611,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7613,"publishedVersion":425,"revision":24,"contentType":7615,"locale":29},{"sys":7612},{"type":12,"linkType":13,"id":14},{"sys":7614},{"id":21,"type":12,"linkType":22},{"sys":7616},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7618,"metaTitle":435,"metaDescription":436,"mainTitle":7619,"subtitle":454,"heroImage":7634,"ctaButton":477,"ctaLink":478},[434],{"data":7620,"content":7621,"nodeType":410},{},[7622,7628],{"data":7623,"content":7624,"nodeType":447},{},[7625],{"data":7626,"marks":7627,"value":446,"nodeType":83},{},[],{"data":7629,"content":7630,"nodeType":105},{},[7631],{"data":7632,"marks":7633,"value":325,"nodeType":83},{},[],{"metadata":7635,"sys":7638,"fields":7643},{"tags":7636,"concepts":7637},[],[],{"space":7639,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7641,"publishedVersion":24,"revision":45,"locale":29},{"sys":7640},{"type":12,"linkType":13,"id":14},{"sys":7642},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7644},{"url":469,"details":7645,"fileName":475,"contentType":476},{"size":471,"image":7646},{"width":473,"height":474},{"sys":7648,"fields":7651},{"id":7649,"createdAt":7650},"4TornzZ7orkpY4c34gb7Tt","2025-04-25T13:17:48.581Z",{"title":7652,"slug":7653,"articleIntro":7652,"category":7654},"Compte 106 - Réserves","compte-106-reserves",[7655],{"metadata":7656,"sys":7659,"fields":7666},{"tags":7657,"concepts":7658},[],[],{"space":7660,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7662,"publishedVersion":425,"revision":24,"contentType":7664,"locale":29},{"sys":7661},{"type":12,"linkType":13,"id":14},{"sys":7663},{"id":21,"type":12,"linkType":22},{"sys":7665},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7667,"metaTitle":435,"metaDescription":436,"mainTitle":7668,"subtitle":454,"heroImage":7683,"ctaButton":477,"ctaLink":478},[434],{"data":7669,"content":7670,"nodeType":410},{},[7671,7677],{"data":7672,"content":7673,"nodeType":447},{},[7674],{"data":7675,"marks":7676,"value":446,"nodeType":83},{},[],{"data":7678,"content":7679,"nodeType":105},{},[7680],{"data":7681,"marks":7682,"value":325,"nodeType":83},{},[],{"metadata":7684,"sys":7687,"fields":7692},{"tags":7685,"concepts":7686},[],[],{"space":7688,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7690,"publishedVersion":24,"revision":45,"locale":29},{"sys":7689},{"type":12,"linkType":13,"id":14},{"sys":7691},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7693},{"url":469,"details":7694,"fileName":475,"contentType":476},{"size":471,"image":7695},{"width":473,"height":474},{"sys":7697,"fields":7700},{"id":7698,"createdAt":7699},"4gE9sG37XlIiywu9wGi9ir","2025-05-27T13:56:59.130Z",{"title":7701,"slug":7702,"articleIntro":7701,"category":7703},"21318 - Autres ensembles immobiliers","compte-21318-autres-ensembles-immobiliers",[7704],{"metadata":7705,"sys":7708,"fields":7715},{"tags":7706,"concepts":7707},[],[],{"space":7709,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7711,"publishedVersion":425,"revision":24,"contentType":7713,"locale":29},{"sys":7710},{"type":12,"linkType":13,"id":14},{"sys":7712},{"id":21,"type":12,"linkType":22},{"sys":7714},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7716,"metaTitle":435,"metaDescription":436,"mainTitle":7717,"subtitle":454,"heroImage":7732,"ctaButton":477,"ctaLink":478},[434],{"data":7718,"content":7719,"nodeType":410},{},[7720,7726],{"data":7721,"content":7722,"nodeType":447},{},[7723],{"data":7724,"marks":7725,"value":446,"nodeType":83},{},[],{"data":7727,"content":7728,"nodeType":105},{},[7729],{"data":7730,"marks":7731,"value":325,"nodeType":83},{},[],{"metadata":7733,"sys":7736,"fields":7741},{"tags":7734,"concepts":7735},[],[],{"space":7737,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7739,"publishedVersion":24,"revision":45,"locale":29},{"sys":7738},{"type":12,"linkType":13,"id":14},{"sys":7740},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7742},{"url":469,"details":7743,"fileName":475,"contentType":476},{"size":471,"image":7744},{"width":473,"height":474},{"sys":7746,"fields":7749},{"id":7747,"createdAt":7748},"3lVAhfOfCtgnHkE5I7HvP3","2025-04-25T13:18:18.553Z",{"title":7750,"slug":7751,"articleIntro":-1,"category":7752},"Compte 2183 - Matériel de bureau et matériel informatique","compte-2183-materiel-de-bureau-et-materiel-informatique",[7753],{"metadata":7754,"sys":7757,"fields":7764},{"tags":7755,"concepts":7756},[],[],{"space":7758,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7760,"publishedVersion":425,"revision":24,"contentType":7762,"locale":29},{"sys":7759},{"type":12,"linkType":13,"id":14},{"sys":7761},{"id":21,"type":12,"linkType":22},{"sys":7763},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7765,"metaTitle":435,"metaDescription":436,"mainTitle":7766,"subtitle":454,"heroImage":7781,"ctaButton":477,"ctaLink":478},[434],{"data":7767,"content":7768,"nodeType":410},{},[7769,7775],{"data":7770,"content":7771,"nodeType":447},{},[7772],{"data":7773,"marks":7774,"value":446,"nodeType":83},{},[],{"data":7776,"content":7777,"nodeType":105},{},[7778],{"data":7779,"marks":7780,"value":325,"nodeType":83},{},[],{"metadata":7782,"sys":7785,"fields":7790},{"tags":7783,"concepts":7784},[],[],{"space":7786,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7788,"publishedVersion":24,"revision":45,"locale":29},{"sys":7787},{"type":12,"linkType":13,"id":14},{"sys":7789},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7791},{"url":469,"details":7792,"fileName":475,"contentType":476},{"size":471,"image":7793},{"width":473,"height":474},{"sys":7795,"fields":7798},{"id":7796,"createdAt":7797},"4waLc7cItzPgLmuxUCrCIx","2025-05-27T14:02:59.310Z",{"title":7799,"slug":7800,"articleIntro":7799,"category":7801},"6875 - Dotations aux provisions exceptionnelles","compte-6875-dotations-aux-provisions-exceptionnelles",[7802],{"metadata":7803,"sys":7806,"fields":7813},{"tags":7804,"concepts":7805},[],[],{"space":7807,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7809,"publishedVersion":425,"revision":24,"contentType":7811,"locale":29},{"sys":7808},{"type":12,"linkType":13,"id":14},{"sys":7810},{"id":21,"type":12,"linkType":22},{"sys":7812},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7814,"metaTitle":435,"metaDescription":436,"mainTitle":7815,"subtitle":454,"heroImage":7830,"ctaButton":477,"ctaLink":478},[434],{"data":7816,"content":7817,"nodeType":410},{},[7818,7824],{"data":7819,"content":7820,"nodeType":447},{},[7821],{"data":7822,"marks":7823,"value":446,"nodeType":83},{},[],{"data":7825,"content":7826,"nodeType":105},{},[7827],{"data":7828,"marks":7829,"value":325,"nodeType":83},{},[],{"metadata":7831,"sys":7834,"fields":7839},{"tags":7832,"concepts":7833},[],[],{"space":7835,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7837,"publishedVersion":24,"revision":45,"locale":29},{"sys":7836},{"type":12,"linkType":13,"id":14},{"sys":7838},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7840},{"url":469,"details":7841,"fileName":475,"contentType":476},{"size":471,"image":7842},{"width":473,"height":474},{"sys":7844,"fields":7847},{"id":7845,"createdAt":7846},"HRULySiNJ8Pb7ZZqtAZzD","2025-05-09T08:47:30.918Z",{"title":7848,"slug":7849,"articleIntro":7850,"category":7851},"Comment comptabiliser des amendes et pénalités ?","comment-comptabiliser-des-amendes-et-penalites","La comptabilisation des amendes et pénalités en entreprise peut prêter à confusion, notamment sur le choix du compte comptable approprié, leur traitement fiscal ou encore selon la personne concernée : le salarié ou le dirigeant. Dans cet article, nous vous expliquons comment enregistrer correctement ces dépenses dans vos écritures comptables et quels sont les risques liés à une mauvaise prise en charge dans votre comptabilité.\n",[7852],{"metadata":7853,"sys":7856,"fields":7863},{"tags":7854,"concepts":7855},[],[],{"space":7857,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7859,"publishedVersion":425,"revision":24,"contentType":7861,"locale":29},{"sys":7858},{"type":12,"linkType":13,"id":14},{"sys":7860},{"id":21,"type":12,"linkType":22},{"sys":7862},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7864,"metaTitle":435,"metaDescription":436,"mainTitle":7865,"subtitle":454,"heroImage":7880,"ctaButton":477,"ctaLink":478},[434],{"data":7866,"content":7867,"nodeType":410},{},[7868,7874],{"data":7869,"content":7870,"nodeType":447},{},[7871],{"data":7872,"marks":7873,"value":446,"nodeType":83},{},[],{"data":7875,"content":7876,"nodeType":105},{},[7877],{"data":7878,"marks":7879,"value":325,"nodeType":83},{},[],{"metadata":7881,"sys":7884,"fields":7889},{"tags":7882,"concepts":7883},[],[],{"space":7885,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7887,"publishedVersion":24,"revision":45,"locale":29},{"sys":7886},{"type":12,"linkType":13,"id":14},{"sys":7888},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7890},{"url":469,"details":7891,"fileName":475,"contentType":476},{"size":471,"image":7892},{"width":473,"height":474},{"sys":7894,"fields":7897},{"id":7895,"createdAt":7896},"1e6SS6Iw9ZFPq4d1b97Hg1","2025-04-25T13:18:30.472Z",{"title":7898,"slug":7899,"articleIntro":7898,"category":7900},"Compte 408 - Fournisseurs - Factures non parvenues","compte-408-fournisseurs-factures-non-parvenues",[7901],{"metadata":7902,"sys":7905,"fields":7912},{"tags":7903,"concepts":7904},[],[],{"space":7906,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7908,"publishedVersion":425,"revision":24,"contentType":7910,"locale":29},{"sys":7907},{"type":12,"linkType":13,"id":14},{"sys":7909},{"id":21,"type":12,"linkType":22},{"sys":7911},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7913,"metaTitle":435,"metaDescription":436,"mainTitle":7914,"subtitle":454,"heroImage":7929,"ctaButton":477,"ctaLink":478},[434],{"data":7915,"content":7916,"nodeType":410},{},[7917,7923],{"data":7918,"content":7919,"nodeType":447},{},[7920],{"data":7921,"marks":7922,"value":446,"nodeType":83},{},[],{"data":7924,"content":7925,"nodeType":105},{},[7926],{"data":7927,"marks":7928,"value":325,"nodeType":83},{},[],{"metadata":7930,"sys":7933,"fields":7938},{"tags":7931,"concepts":7932},[],[],{"space":7934,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7936,"publishedVersion":24,"revision":45,"locale":29},{"sys":7935},{"type":12,"linkType":13,"id":14},{"sys":7937},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7939},{"url":469,"details":7940,"fileName":475,"contentType":476},{"size":471,"image":7941},{"width":473,"height":474},{"sys":7943,"fields":7946},{"id":7944,"createdAt":7945},"3Kip40VMkOogiC9YwfOUIM","2025-04-25T13:19:45.349Z",{"title":7947,"slug":7948,"articleIntro":7947,"category":7949},"Compte 6313 - Participation des employeurs à la formation professionnelle continue","compte-6313-participation-des-employeurs-a-la-formation-professionnelle-continue",[7950],{"metadata":7951,"sys":7954,"fields":7961},{"tags":7952,"concepts":7953},[],[],{"space":7955,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":7957,"publishedVersion":425,"revision":24,"contentType":7959,"locale":29},{"sys":7956},{"type":12,"linkType":13,"id":14},{"sys":7958},{"id":21,"type":12,"linkType":22},{"sys":7960},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":7962,"metaTitle":435,"metaDescription":436,"mainTitle":7963,"subtitle":454,"heroImage":7978,"ctaButton":477,"ctaLink":478},[434],{"data":7964,"content":7965,"nodeType":410},{},[7966,7972],{"data":7967,"content":7968,"nodeType":447},{},[7969],{"data":7970,"marks":7971,"value":446,"nodeType":83},{},[],{"data":7973,"content":7974,"nodeType":105},{},[7975],{"data":7976,"marks":7977,"value":325,"nodeType":83},{},[],{"metadata":7979,"sys":7982,"fields":7987},{"tags":7980,"concepts":7981},[],[],{"space":7983,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":7985,"publishedVersion":24,"revision":45,"locale":29},{"sys":7984},{"type":12,"linkType":13,"id":14},{"sys":7986},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":7988},{"url":469,"details":7989,"fileName":475,"contentType":476},{"size":471,"image":7990},{"width":473,"height":474},{"sys":7992,"fields":7995},{"id":7993,"createdAt":7994},"7spI9iFR5paj4QtfuqKCPO","2025-05-27T14:00:29.352Z",{"title":7996,"slug":7997,"articleIntro":7996,"category":7998},"5181 - Intérêts courus à payer","compte-5181-interets-courus-a-payer",[7999],{"metadata":8000,"sys":8003,"fields":8010},{"tags":8001,"concepts":8002},[],[],{"space":8004,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8006,"publishedVersion":425,"revision":24,"contentType":8008,"locale":29},{"sys":8005},{"type":12,"linkType":13,"id":14},{"sys":8007},{"id":21,"type":12,"linkType":22},{"sys":8009},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8011,"metaTitle":435,"metaDescription":436,"mainTitle":8012,"subtitle":454,"heroImage":8027,"ctaButton":477,"ctaLink":478},[434],{"data":8013,"content":8014,"nodeType":410},{},[8015,8021],{"data":8016,"content":8017,"nodeType":447},{},[8018],{"data":8019,"marks":8020,"value":446,"nodeType":83},{},[],{"data":8022,"content":8023,"nodeType":105},{},[8024],{"data":8025,"marks":8026,"value":325,"nodeType":83},{},[],{"metadata":8028,"sys":8031,"fields":8036},{"tags":8029,"concepts":8030},[],[],{"space":8032,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8034,"publishedVersion":24,"revision":45,"locale":29},{"sys":8033},{"type":12,"linkType":13,"id":14},{"sys":8035},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8037},{"url":469,"details":8038,"fileName":475,"contentType":476},{"size":471,"image":8039},{"width":473,"height":474},{"sys":8041,"fields":8044},{"id":8042,"createdAt":8043},"7gMyPjf753X0x3UHjMeMnl","2025-05-27T14:03:19.366Z",{"title":8045,"slug":8046,"articleIntro":8045,"category":8047},"7091 - sur ventes de produits finis","compte-7091-sur-ventes-de-produits-finis",[8048],{"metadata":8049,"sys":8052,"fields":8059},{"tags":8050,"concepts":8051},[],[],{"space":8053,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8055,"publishedVersion":425,"revision":24,"contentType":8057,"locale":29},{"sys":8054},{"type":12,"linkType":13,"id":14},{"sys":8056},{"id":21,"type":12,"linkType":22},{"sys":8058},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8060,"metaTitle":435,"metaDescription":436,"mainTitle":8061,"subtitle":454,"heroImage":8076,"ctaButton":477,"ctaLink":478},[434],{"data":8062,"content":8063,"nodeType":410},{},[8064,8070],{"data":8065,"content":8066,"nodeType":447},{},[8067],{"data":8068,"marks":8069,"value":446,"nodeType":83},{},[],{"data":8071,"content":8072,"nodeType":105},{},[8073],{"data":8074,"marks":8075,"value":325,"nodeType":83},{},[],{"metadata":8077,"sys":8080,"fields":8085},{"tags":8078,"concepts":8079},[],[],{"space":8081,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8083,"publishedVersion":24,"revision":45,"locale":29},{"sys":8082},{"type":12,"linkType":13,"id":14},{"sys":8084},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8086},{"url":469,"details":8087,"fileName":475,"contentType":476},{"size":471,"image":8088},{"width":473,"height":474},{"sys":8090,"fields":8093},{"id":8091,"createdAt":8092},"7CbxHfmVmrm06wQwi0b71u","2025-04-25T13:18:48.611Z",{"title":8094,"slug":8095,"articleIntro":8094,"category":8096},"Compte 4482 - Charges fiscales sur congés payés","compte-4482-charges-fiscales-sur-conges-payes",[8097],{"metadata":8098,"sys":8101,"fields":8108},{"tags":8099,"concepts":8100},[],[],{"space":8102,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8104,"publishedVersion":425,"revision":24,"contentType":8106,"locale":29},{"sys":8103},{"type":12,"linkType":13,"id":14},{"sys":8105},{"id":21,"type":12,"linkType":22},{"sys":8107},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8109,"metaTitle":435,"metaDescription":436,"mainTitle":8110,"subtitle":454,"heroImage":8125,"ctaButton":477,"ctaLink":478},[434],{"data":8111,"content":8112,"nodeType":410},{},[8113,8119],{"data":8114,"content":8115,"nodeType":447},{},[8116],{"data":8117,"marks":8118,"value":446,"nodeType":83},{},[],{"data":8120,"content":8121,"nodeType":105},{},[8122],{"data":8123,"marks":8124,"value":325,"nodeType":83},{},[],{"metadata":8126,"sys":8129,"fields":8134},{"tags":8127,"concepts":8128},[],[],{"space":8130,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8132,"publishedVersion":24,"revision":45,"locale":29},{"sys":8131},{"type":12,"linkType":13,"id":14},{"sys":8133},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8135},{"url":469,"details":8136,"fileName":475,"contentType":476},{"size":471,"image":8137},{"width":473,"height":474},{"sys":8139,"fields":8142},{"id":8140,"createdAt":8141},"FAT8Gf16u9a49KIb1fzSN","2025-04-25T13:18:10.332Z",{"title":8143,"slug":8144,"articleIntro":8143,"category":8145},"Compte 2115 - Terrains bâtis","compte-2115-terrains-batis",[8146],{"metadata":8147,"sys":8150,"fields":8157},{"tags":8148,"concepts":8149},[],[],{"space":8151,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8153,"publishedVersion":425,"revision":24,"contentType":8155,"locale":29},{"sys":8152},{"type":12,"linkType":13,"id":14},{"sys":8154},{"id":21,"type":12,"linkType":22},{"sys":8156},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8158,"metaTitle":435,"metaDescription":436,"mainTitle":8159,"subtitle":454,"heroImage":8174,"ctaButton":477,"ctaLink":478},[434],{"data":8160,"content":8161,"nodeType":410},{},[8162,8168],{"data":8163,"content":8164,"nodeType":447},{},[8165],{"data":8166,"marks":8167,"value":446,"nodeType":83},{},[],{"data":8169,"content":8170,"nodeType":105},{},[8171],{"data":8172,"marks":8173,"value":325,"nodeType":83},{},[],{"metadata":8175,"sys":8178,"fields":8183},{"tags":8176,"concepts":8177},[],[],{"space":8179,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8181,"publishedVersion":24,"revision":45,"locale":29},{"sys":8180},{"type":12,"linkType":13,"id":14},{"sys":8182},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8184},{"url":469,"details":8185,"fileName":475,"contentType":476},{"size":471,"image":8186},{"width":473,"height":474},{"sys":8188,"fields":8191},{"id":8189,"createdAt":8190},"2ZGWxTyi9pbzx4nU53hG6h","2025-04-25T13:20:18.681Z",{"title":8192,"slug":8193,"articleIntro":-1,"category":8194},"Compte 7817 - Reprise sur dépréciation des actifs circulants","compte-7817-reprise-sur-depreciation-des-actifs-circulants",[8195],{"metadata":8196,"sys":8199,"fields":8206},{"tags":8197,"concepts":8198},[],[],{"space":8200,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8202,"publishedVersion":425,"revision":24,"contentType":8204,"locale":29},{"sys":8201},{"type":12,"linkType":13,"id":14},{"sys":8203},{"id":21,"type":12,"linkType":22},{"sys":8205},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8207,"metaTitle":435,"metaDescription":436,"mainTitle":8208,"subtitle":454,"heroImage":8223,"ctaButton":477,"ctaLink":478},[434],{"data":8209,"content":8210,"nodeType":410},{},[8211,8217],{"data":8212,"content":8213,"nodeType":447},{},[8214],{"data":8215,"marks":8216,"value":446,"nodeType":83},{},[],{"data":8218,"content":8219,"nodeType":105},{},[8220],{"data":8221,"marks":8222,"value":325,"nodeType":83},{},[],{"metadata":8224,"sys":8227,"fields":8232},{"tags":8225,"concepts":8226},[],[],{"space":8228,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8230,"publishedVersion":24,"revision":45,"locale":29},{"sys":8229},{"type":12,"linkType":13,"id":14},{"sys":8231},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8233},{"url":469,"details":8234,"fileName":475,"contentType":476},{"size":471,"image":8235},{"width":473,"height":474},{"sys":8237,"fields":8240},{"id":8238,"createdAt":8239},"5EsVOSq4qei8OKoVGluwDW","2025-04-28T15:10:24.256Z",{"title":8241,"slug":8242,"articleIntro":8243,"category":8244},"Compte comptable abonnement : comment comptabiliser les abonnements ?","compte-comptable-abonnement-comment-comptabiliser-les-abonnements-en","Gérer les abonnements en comptabilité peut vite devenir un casse-tête. Doit-on tout comptabiliser d'un coup ou répartir les factures dans le temps ? Quels comptes utiliser ? Quelles sont les erreurs fréquentes ? Ce guide vous accompagne pas à pas pour comprendre et maîtriser l'utilisation des comptes 4886 et 4887, avec des exemples concrets, des cas particuliers, un tableau récapitulatif et un schéma facilitant la visualisation de l'ensemble du processus.",[8245],{"metadata":8246,"sys":8249,"fields":8256},{"tags":8247,"concepts":8248},[],[],{"space":8250,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8252,"publishedVersion":425,"revision":24,"contentType":8254,"locale":29},{"sys":8251},{"type":12,"linkType":13,"id":14},{"sys":8253},{"id":21,"type":12,"linkType":22},{"sys":8255},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8257,"metaTitle":435,"metaDescription":436,"mainTitle":8258,"subtitle":454,"heroImage":8273,"ctaButton":477,"ctaLink":478},[434],{"data":8259,"content":8260,"nodeType":410},{},[8261,8267],{"data":8262,"content":8263,"nodeType":447},{},[8264],{"data":8265,"marks":8266,"value":446,"nodeType":83},{},[],{"data":8268,"content":8269,"nodeType":105},{},[8270],{"data":8271,"marks":8272,"value":325,"nodeType":83},{},[],{"metadata":8274,"sys":8277,"fields":8282},{"tags":8275,"concepts":8276},[],[],{"space":8278,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8280,"publishedVersion":24,"revision":45,"locale":29},{"sys":8279},{"type":12,"linkType":13,"id":14},{"sys":8281},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8283},{"url":469,"details":8284,"fileName":475,"contentType":476},{"size":471,"image":8285},{"width":473,"height":474},{"sys":8287,"fields":8290},{"id":8288,"createdAt":8289},"4aDFUENtf4KpobAHsUyfdo","2025-04-25T13:20:00.500Z",{"title":8291,"slug":8292,"articleIntro":-1,"category":8293},"Compte 6511 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels","compte-6511-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels",[8294],{"metadata":8295,"sys":8298,"fields":8305},{"tags":8296,"concepts":8297},[],[],{"space":8299,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8301,"publishedVersion":425,"revision":24,"contentType":8303,"locale":29},{"sys":8300},{"type":12,"linkType":13,"id":14},{"sys":8302},{"id":21,"type":12,"linkType":22},{"sys":8304},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8306,"metaTitle":435,"metaDescription":436,"mainTitle":8307,"subtitle":454,"heroImage":8322,"ctaButton":477,"ctaLink":478},[434],{"data":8308,"content":8309,"nodeType":410},{},[8310,8316],{"data":8311,"content":8312,"nodeType":447},{},[8313],{"data":8314,"marks":8315,"value":446,"nodeType":83},{},[],{"data":8317,"content":8318,"nodeType":105},{},[8319],{"data":8320,"marks":8321,"value":325,"nodeType":83},{},[],{"metadata":8323,"sys":8326,"fields":8331},{"tags":8324,"concepts":8325},[],[],{"space":8327,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8329,"publishedVersion":24,"revision":45,"locale":29},{"sys":8328},{"type":12,"linkType":13,"id":14},{"sys":8330},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8332},{"url":469,"details":8333,"fileName":475,"contentType":476},{"size":471,"image":8334},{"width":473,"height":474},{"sys":8336,"fields":8339},{"id":8337,"createdAt":8338},"6LN25VMkGuoTOXQUROUZgS","2025-04-25T13:20:02.342Z",{"title":8340,"slug":8341,"articleIntro":-1,"category":8342},"Compte 675 - Valeur comptable des éléments d'actif cédés","compte-675-valeur-comptable-des-elements-dactif-cedes",[8343],{"metadata":8344,"sys":8347,"fields":8354},{"tags":8345,"concepts":8346},[],[],{"space":8348,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8350,"publishedVersion":425,"revision":24,"contentType":8352,"locale":29},{"sys":8349},{"type":12,"linkType":13,"id":14},{"sys":8351},{"id":21,"type":12,"linkType":22},{"sys":8353},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8355,"metaTitle":435,"metaDescription":436,"mainTitle":8356,"subtitle":454,"heroImage":8371,"ctaButton":477,"ctaLink":478},[434],{"data":8357,"content":8358,"nodeType":410},{},[8359,8365],{"data":8360,"content":8361,"nodeType":447},{},[8362],{"data":8363,"marks":8364,"value":446,"nodeType":83},{},[],{"data":8366,"content":8367,"nodeType":105},{},[8368],{"data":8369,"marks":8370,"value":325,"nodeType":83},{},[],{"metadata":8372,"sys":8375,"fields":8380},{"tags":8373,"concepts":8374},[],[],{"space":8376,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8378,"publishedVersion":24,"revision":45,"locale":29},{"sys":8377},{"type":12,"linkType":13,"id":14},{"sys":8379},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8381},{"url":469,"details":8382,"fileName":475,"contentType":476},{"size":471,"image":8383},{"width":473,"height":474},{"sys":8385,"fields":8388},{"id":8386,"createdAt":8387},"7xRpiBxMxYk31lBB669PtE","2025-04-25T13:19:22.135Z",{"title":8389,"slug":8390,"articleIntro":8389,"category":8391},"Compte 605 - Achat de matériel, équipement et travaux","compte-605-achat-de-materiel-equipement-et-travaux",[8392],{"metadata":8393,"sys":8396,"fields":8403},{"tags":8394,"concepts":8395},[],[],{"space":8397,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8399,"publishedVersion":425,"revision":24,"contentType":8401,"locale":29},{"sys":8398},{"type":12,"linkType":13,"id":14},{"sys":8400},{"id":21,"type":12,"linkType":22},{"sys":8402},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8404,"metaTitle":435,"metaDescription":436,"mainTitle":8405,"subtitle":454,"heroImage":8420,"ctaButton":477,"ctaLink":478},[434],{"data":8406,"content":8407,"nodeType":410},{},[8408,8414],{"data":8409,"content":8410,"nodeType":447},{},[8411],{"data":8412,"marks":8413,"value":446,"nodeType":83},{},[],{"data":8415,"content":8416,"nodeType":105},{},[8417],{"data":8418,"marks":8419,"value":325,"nodeType":83},{},[],{"metadata":8421,"sys":8424,"fields":8429},{"tags":8422,"concepts":8423},[],[],{"space":8425,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8427,"publishedVersion":24,"revision":45,"locale":29},{"sys":8426},{"type":12,"linkType":13,"id":14},{"sys":8428},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8430},{"url":469,"details":8431,"fileName":475,"contentType":476},{"size":471,"image":8432},{"width":473,"height":474},{"sys":8434,"fields":8437},{"id":8435,"createdAt":8436},"5qo4xFy1rOmxZ7KaqhF5rF","2025-04-25T13:19:50.325Z",{"title":8438,"slug":8439,"articleIntro":8438,"category":8440},"Compte 6412 - Congés payés","compte-6412-conges-payes",[8441],{"metadata":8442,"sys":8445,"fields":8452},{"tags":8443,"concepts":8444},[],[],{"space":8446,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8448,"publishedVersion":425,"revision":24,"contentType":8450,"locale":29},{"sys":8447},{"type":12,"linkType":13,"id":14},{"sys":8449},{"id":21,"type":12,"linkType":22},{"sys":8451},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8453,"metaTitle":435,"metaDescription":436,"mainTitle":8454,"subtitle":454,"heroImage":8469,"ctaButton":477,"ctaLink":478},[434],{"data":8455,"content":8456,"nodeType":410},{},[8457,8463],{"data":8458,"content":8459,"nodeType":447},{},[8460],{"data":8461,"marks":8462,"value":446,"nodeType":83},{},[],{"data":8464,"content":8465,"nodeType":105},{},[8466],{"data":8467,"marks":8468,"value":325,"nodeType":83},{},[],{"metadata":8470,"sys":8473,"fields":8478},{"tags":8471,"concepts":8472},[],[],{"space":8474,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8476,"publishedVersion":24,"revision":45,"locale":29},{"sys":8475},{"type":12,"linkType":13,"id":14},{"sys":8477},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8479},{"url":469,"details":8480,"fileName":475,"contentType":476},{"size":471,"image":8481},{"width":473,"height":474},{"sys":8483,"fields":8486},{"id":8484,"createdAt":8485},"2VJPuvfWsjLqhIHAdSURPA","2025-05-27T14:00:09.265Z",{"title":8487,"slug":8488,"articleIntro":8487,"category":8489},"506 - Obligations","compte-506-obligations",[8490],{"metadata":8491,"sys":8494,"fields":8501},{"tags":8492,"concepts":8493},[],[],{"space":8495,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8497,"publishedVersion":425,"revision":24,"contentType":8499,"locale":29},{"sys":8496},{"type":12,"linkType":13,"id":14},{"sys":8498},{"id":21,"type":12,"linkType":22},{"sys":8500},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8502,"metaTitle":435,"metaDescription":436,"mainTitle":8503,"subtitle":454,"heroImage":8518,"ctaButton":477,"ctaLink":478},[434],{"data":8504,"content":8505,"nodeType":410},{},[8506,8512],{"data":8507,"content":8508,"nodeType":447},{},[8509],{"data":8510,"marks":8511,"value":446,"nodeType":83},{},[],{"data":8513,"content":8514,"nodeType":105},{},[8515],{"data":8516,"marks":8517,"value":325,"nodeType":83},{},[],{"metadata":8519,"sys":8522,"fields":8527},{"tags":8520,"concepts":8521},[],[],{"space":8523,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8525,"publishedVersion":24,"revision":45,"locale":29},{"sys":8524},{"type":12,"linkType":13,"id":14},{"sys":8526},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8528},{"url":469,"details":8529,"fileName":475,"contentType":476},{"size":471,"image":8530},{"width":473,"height":474},{"sys":8532,"fields":8535},{"id":8533,"createdAt":8534},"ATbu2gvA2RDenxlxWSaj8","2025-05-27T14:02:09.277Z",{"title":8536,"slug":8537,"articleIntro":8536,"category":8538},"6616 - Intérêts bancaires et sur opérations de financement (escompte,...)","compte-6616-interets-bancaires-et-sur-operations-de-financement-escompte",[8539],{"metadata":8540,"sys":8543,"fields":8550},{"tags":8541,"concepts":8542},[],[],{"space":8544,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8546,"publishedVersion":425,"revision":24,"contentType":8548,"locale":29},{"sys":8545},{"type":12,"linkType":13,"id":14},{"sys":8547},{"id":21,"type":12,"linkType":22},{"sys":8549},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8551,"metaTitle":435,"metaDescription":436,"mainTitle":8552,"subtitle":454,"heroImage":8567,"ctaButton":477,"ctaLink":478},[434],{"data":8553,"content":8554,"nodeType":410},{},[8555,8561],{"data":8556,"content":8557,"nodeType":447},{},[8558],{"data":8559,"marks":8560,"value":446,"nodeType":83},{},[],{"data":8562,"content":8563,"nodeType":105},{},[8564],{"data":8565,"marks":8566,"value":325,"nodeType":83},{},[],{"metadata":8568,"sys":8571,"fields":8576},{"tags":8569,"concepts":8570},[],[],{"space":8572,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8574,"publishedVersion":24,"revision":45,"locale":29},{"sys":8573},{"type":12,"linkType":13,"id":14},{"sys":8575},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8577},{"url":469,"details":8578,"fileName":475,"contentType":476},{"size":471,"image":8579},{"width":473,"height":474},{"sys":8581,"fields":8584},{"id":8582,"createdAt":8583},"5vwV2PFpVw9wQqqSVtPJMj","2025-05-27T10:27:17.035Z",{"title":8585,"slug":8586,"articleIntro":8587,"category":8588},"Réforme du plan comptable 2025 : les changements majeurs à connaître","reforme-du-plan-comptable-2025","Entrée en vigueur au 1er janvier 2025, la réforme du plan comptable général (PCG) s’inscrit dans une volonté de moderniser et de simplifier la comptabilité des entreprises. Le PCG n’avait pas été modifié depuis 2014 et la réforme entraîne des changements majeurs et bénéfiques pour les professionnels. Quels sont ces changements et quels impacts ont-ils sur votre gestion comptable ? On fait le point sur les 5 grands changements de cette réforme du plan comptable 2025.",[8589],{"metadata":8590,"sys":8593,"fields":8600},{"tags":8591,"concepts":8592},[],[],{"space":8594,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8596,"publishedVersion":425,"revision":24,"contentType":8598,"locale":29},{"sys":8595},{"type":12,"linkType":13,"id":14},{"sys":8597},{"id":21,"type":12,"linkType":22},{"sys":8599},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8601,"metaTitle":435,"metaDescription":436,"mainTitle":8602,"subtitle":454,"heroImage":8617,"ctaButton":477,"ctaLink":478},[434],{"data":8603,"content":8604,"nodeType":410},{},[8605,8611],{"data":8606,"content":8607,"nodeType":447},{},[8608],{"data":8609,"marks":8610,"value":446,"nodeType":83},{},[],{"data":8612,"content":8613,"nodeType":105},{},[8614],{"data":8615,"marks":8616,"value":325,"nodeType":83},{},[],{"metadata":8618,"sys":8621,"fields":8626},{"tags":8619,"concepts":8620},[],[],{"space":8622,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8624,"publishedVersion":24,"revision":45,"locale":29},{"sys":8623},{"type":12,"linkType":13,"id":14},{"sys":8625},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8627},{"url":469,"details":8628,"fileName":475,"contentType":476},{"size":471,"image":8629},{"width":473,"height":474},{"sys":8631,"fields":8634},{"id":8632,"createdAt":8633},"63nu8AAq9rb551HwOa11Ex","2025-04-25T13:20:08.601Z",{"title":8635,"slug":8636,"articleIntro":-1,"category":8637},"Compte 687 - Dotations aux amortissements, aux dépréciations et provisions - Charges exceptionnelles","compte-687-dotations-aux-amortissements-aux-depreciations-et-provisions-charges-exceptionnelles",[8638],{"metadata":8639,"sys":8642,"fields":8649},{"tags":8640,"concepts":8641},[],[],{"space":8643,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8645,"publishedVersion":425,"revision":24,"contentType":8647,"locale":29},{"sys":8644},{"type":12,"linkType":13,"id":14},{"sys":8646},{"id":21,"type":12,"linkType":22},{"sys":8648},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8650,"metaTitle":435,"metaDescription":436,"mainTitle":8651,"subtitle":454,"heroImage":8666,"ctaButton":477,"ctaLink":478},[434],{"data":8652,"content":8653,"nodeType":410},{},[8654,8660],{"data":8655,"content":8656,"nodeType":447},{},[8657],{"data":8658,"marks":8659,"value":446,"nodeType":83},{},[],{"data":8661,"content":8662,"nodeType":105},{},[8663],{"data":8664,"marks":8665,"value":325,"nodeType":83},{},[],{"metadata":8667,"sys":8670,"fields":8675},{"tags":8668,"concepts":8669},[],[],{"space":8671,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8673,"publishedVersion":24,"revision":45,"locale":29},{"sys":8672},{"type":12,"linkType":13,"id":14},{"sys":8674},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8676},{"url":469,"details":8677,"fileName":475,"contentType":476},{"size":471,"image":8678},{"width":473,"height":474},{"sys":8680,"fields":8683},{"id":8681,"createdAt":8682},"1zPbyivFzMJV9WbDVAgONc","2025-04-25T13:19:18.631Z",{"title":8684,"slug":8685,"articleIntro":8684,"category":8686},"Compte 601 - Achats stockés de matières premières","compte-601-achats-stockes-de-matieres-premieres",[8687],{"metadata":8688,"sys":8691,"fields":8698},{"tags":8689,"concepts":8690},[],[],{"space":8692,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8694,"publishedVersion":425,"revision":24,"contentType":8696,"locale":29},{"sys":8693},{"type":12,"linkType":13,"id":14},{"sys":8695},{"id":21,"type":12,"linkType":22},{"sys":8697},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8699,"metaTitle":435,"metaDescription":436,"mainTitle":8700,"subtitle":454,"heroImage":8715,"ctaButton":477,"ctaLink":478},[434],{"data":8701,"content":8702,"nodeType":410},{},[8703,8709],{"data":8704,"content":8705,"nodeType":447},{},[8706],{"data":8707,"marks":8708,"value":446,"nodeType":83},{},[],{"data":8710,"content":8711,"nodeType":105},{},[8712],{"data":8713,"marks":8714,"value":325,"nodeType":83},{},[],{"metadata":8716,"sys":8719,"fields":8724},{"tags":8717,"concepts":8718},[],[],{"space":8720,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8722,"publishedVersion":24,"revision":45,"locale":29},{"sys":8721},{"type":12,"linkType":13,"id":14},{"sys":8723},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8725},{"url":469,"details":8726,"fileName":475,"contentType":476},{"size":471,"image":8727},{"width":473,"height":474},{"sys":8729,"fields":8732},{"id":8730,"createdAt":8731},"7yZVjRW8FhT8reBB13DR9M","2024-07-17T15:37:09.576Z",{"title":8733,"slug":8734,"articleIntro":8735,"category":8736},"Plan comptable : liste complète des comptes","plan-comptable-general","Naviguer à travers la liste des comptes du Plan Comptable Général (PCG) peut parfois sembler déroutant. Que vous cherchiez à comprendre les classes de comptes, de la classe 1 à 8, ou que vous soyez à la recherche des codes et numéros précis, ce guide est là pour vous. Des comptes de capitaux aux comptes d'immobilisations, sans oublier les comptes de stocks et en-cours, tout sera passé en revue. De plus, nous vous aiderons à vous familiariser avec les règles de comptabilisation en France. Préparez-vous à maîtriser le PCG en un rien de temps.",[8737],{"metadata":8738,"sys":8741,"fields":8748},{"tags":8739,"concepts":8740},[],[],{"space":8742,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8744,"publishedVersion":425,"revision":24,"contentType":8746,"locale":29},{"sys":8743},{"type":12,"linkType":13,"id":14},{"sys":8745},{"id":21,"type":12,"linkType":22},{"sys":8747},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8749,"metaTitle":435,"metaDescription":436,"mainTitle":8750,"subtitle":454,"heroImage":8765,"ctaButton":477,"ctaLink":478},[434],{"data":8751,"content":8752,"nodeType":410},{},[8753,8759],{"data":8754,"content":8755,"nodeType":447},{},[8756],{"data":8757,"marks":8758,"value":446,"nodeType":83},{},[],{"data":8760,"content":8761,"nodeType":105},{},[8762],{"data":8763,"marks":8764,"value":325,"nodeType":83},{},[],{"metadata":8766,"sys":8769,"fields":8774},{"tags":8767,"concepts":8768},[],[],{"space":8770,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8772,"publishedVersion":24,"revision":45,"locale":29},{"sys":8771},{"type":12,"linkType":13,"id":14},{"sys":8773},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8775},{"url":469,"details":8776,"fileName":475,"contentType":476},{"size":471,"image":8777},{"width":473,"height":474},{"sys":8779,"fields":8782},{"id":8780,"createdAt":8781},"6gG3S7P2vsfuPbHP046zpa","2025-05-27T14:02:49.394Z",{"title":8783,"slug":8784,"articleIntro":8783,"category":8785},"6815 - Dotations aux provisions d'exploitation","compte-6815-dotations-aux-provisions-d-exploitation",[8786],{"metadata":8787,"sys":8790,"fields":8797},{"tags":8788,"concepts":8789},[],[],{"space":8791,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8793,"publishedVersion":425,"revision":24,"contentType":8795,"locale":29},{"sys":8792},{"type":12,"linkType":13,"id":14},{"sys":8794},{"id":21,"type":12,"linkType":22},{"sys":8796},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8798,"metaTitle":435,"metaDescription":436,"mainTitle":8799,"subtitle":454,"heroImage":8814,"ctaButton":477,"ctaLink":478},[434],{"data":8800,"content":8801,"nodeType":410},{},[8802,8808],{"data":8803,"content":8804,"nodeType":447},{},[8805],{"data":8806,"marks":8807,"value":446,"nodeType":83},{},[],{"data":8809,"content":8810,"nodeType":105},{},[8811],{"data":8812,"marks":8813,"value":325,"nodeType":83},{},[],{"metadata":8815,"sys":8818,"fields":8823},{"tags":8816,"concepts":8817},[],[],{"space":8819,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8821,"publishedVersion":24,"revision":45,"locale":29},{"sys":8820},{"type":12,"linkType":13,"id":14},{"sys":8822},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8824},{"url":469,"details":8825,"fileName":475,"contentType":476},{"size":471,"image":8826},{"width":473,"height":474},{"sys":8828,"fields":8831},{"id":8829,"createdAt":8830},"7AjfOv6eUMcrXkrixxOv8O","2025-04-25T13:19:55.655Z",{"title":8832,"slug":8833,"articleIntro":-1,"category":8834},"Compte 63513 - Autres impôts locaux","compte-63513-autres-impots-locaux",[8835],{"metadata":8836,"sys":8839,"fields":8846},{"tags":8837,"concepts":8838},[],[],{"space":8840,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8842,"publishedVersion":425,"revision":24,"contentType":8844,"locale":29},{"sys":8841},{"type":12,"linkType":13,"id":14},{"sys":8843},{"id":21,"type":12,"linkType":22},{"sys":8845},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8847,"metaTitle":435,"metaDescription":436,"mainTitle":8848,"subtitle":454,"heroImage":8863,"ctaButton":477,"ctaLink":478},[434],{"data":8849,"content":8850,"nodeType":410},{},[8851,8857],{"data":8852,"content":8853,"nodeType":447},{},[8854],{"data":8855,"marks":8856,"value":446,"nodeType":83},{},[],{"data":8858,"content":8859,"nodeType":105},{},[8860],{"data":8861,"marks":8862,"value":325,"nodeType":83},{},[],{"metadata":8864,"sys":8867,"fields":8872},{"tags":8865,"concepts":8866},[],[],{"space":8868,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8870,"publishedVersion":24,"revision":45,"locale":29},{"sys":8869},{"type":12,"linkType":13,"id":14},{"sys":8871},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8873},{"url":469,"details":8874,"fileName":475,"contentType":476},{"size":471,"image":8875},{"width":473,"height":474},{"sys":8877,"fields":8880},{"id":8878,"createdAt":8879},"45sbyoAkwpijy2dmktRp76","2025-04-25T13:18:58.590Z",{"title":8881,"slug":8882,"articleIntro":-1,"category":8883},"Compte 457 - Associés - Dividendes à payer","compte-457-associes-dividendes-a-payer",[8884],{"metadata":8885,"sys":8888,"fields":8895},{"tags":8886,"concepts":8887},[],[],{"space":8889,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8891,"publishedVersion":425,"revision":24,"contentType":8893,"locale":29},{"sys":8890},{"type":12,"linkType":13,"id":14},{"sys":8892},{"id":21,"type":12,"linkType":22},{"sys":8894},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8896,"metaTitle":435,"metaDescription":436,"mainTitle":8897,"subtitle":454,"heroImage":8912,"ctaButton":477,"ctaLink":478},[434],{"data":8898,"content":8899,"nodeType":410},{},[8900,8906],{"data":8901,"content":8902,"nodeType":447},{},[8903],{"data":8904,"marks":8905,"value":446,"nodeType":83},{},[],{"data":8907,"content":8908,"nodeType":105},{},[8909],{"data":8910,"marks":8911,"value":325,"nodeType":83},{},[],{"metadata":8913,"sys":8916,"fields":8921},{"tags":8914,"concepts":8915},[],[],{"space":8917,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8919,"publishedVersion":24,"revision":45,"locale":29},{"sys":8918},{"type":12,"linkType":13,"id":14},{"sys":8920},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8922},{"url":469,"details":8923,"fileName":475,"contentType":476},{"size":471,"image":8924},{"width":473,"height":474},{"sys":8926,"fields":8929},{"id":8927,"createdAt":8928},"2WUrAbbnEqD8iA8LorWhCB","2025-04-25T13:17:58.522Z",{"title":8930,"slug":8931,"articleIntro":8930,"category":8932},"Compte 131 - Subventions d'équipement","compte-131-subventions-d-equipement",[8933],{"metadata":8934,"sys":8937,"fields":8944},{"tags":8935,"concepts":8936},[],[],{"space":8938,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8940,"publishedVersion":425,"revision":24,"contentType":8942,"locale":29},{"sys":8939},{"type":12,"linkType":13,"id":14},{"sys":8941},{"id":21,"type":12,"linkType":22},{"sys":8943},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8945,"metaTitle":435,"metaDescription":436,"mainTitle":8946,"subtitle":454,"heroImage":8961,"ctaButton":477,"ctaLink":478},[434],{"data":8947,"content":8948,"nodeType":410},{},[8949,8955],{"data":8950,"content":8951,"nodeType":447},{},[8952],{"data":8953,"marks":8954,"value":446,"nodeType":83},{},[],{"data":8956,"content":8957,"nodeType":105},{},[8958],{"data":8959,"marks":8960,"value":325,"nodeType":83},{},[],{"metadata":8962,"sys":8965,"fields":8970},{"tags":8963,"concepts":8964},[],[],{"space":8966,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":8968,"publishedVersion":24,"revision":45,"locale":29},{"sys":8967},{"type":12,"linkType":13,"id":14},{"sys":8969},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":8971},{"url":469,"details":8972,"fileName":475,"contentType":476},{"size":471,"image":8973},{"width":473,"height":474},{"sys":8975,"fields":8978},{"id":8976,"createdAt":8977},"4tYuoMt62uO9jK2wwZWDwG","2025-04-25T13:18:53.650Z",{"title":8979,"slug":8980,"articleIntro":8979,"category":8981},"Compte 44581 - Acomptes - Régime simplifié d'imposition","compte-44581-acomptes-regime-simplifie-d-imposition",[8982],{"metadata":8983,"sys":8986,"fields":8993},{"tags":8984,"concepts":8985},[],[],{"space":8987,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":8989,"publishedVersion":425,"revision":24,"contentType":8991,"locale":29},{"sys":8988},{"type":12,"linkType":13,"id":14},{"sys":8990},{"id":21,"type":12,"linkType":22},{"sys":8992},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":8994,"metaTitle":435,"metaDescription":436,"mainTitle":8995,"subtitle":454,"heroImage":9010,"ctaButton":477,"ctaLink":478},[434],{"data":8996,"content":8997,"nodeType":410},{},[8998,9004],{"data":8999,"content":9000,"nodeType":447},{},[9001],{"data":9002,"marks":9003,"value":446,"nodeType":83},{},[],{"data":9005,"content":9006,"nodeType":105},{},[9007],{"data":9008,"marks":9009,"value":325,"nodeType":83},{},[],{"metadata":9011,"sys":9014,"fields":9019},{"tags":9012,"concepts":9013},[],[],{"space":9015,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9017,"publishedVersion":24,"revision":45,"locale":29},{"sys":9016},{"type":12,"linkType":13,"id":14},{"sys":9018},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9020},{"url":469,"details":9021,"fileName":475,"contentType":476},{"size":471,"image":9022},{"width":473,"height":474},{"sys":9024,"fields":9027},{"id":9025,"createdAt":9026},"3JL73GqklE2cepiSXNIdiK","2025-04-25T13:19:32.194Z",{"title":9028,"slug":9029,"articleIntro":9028,"category":9030},"Compte 6183 - Documentation technique","compte-6183-documentation-technique",[9031],{"metadata":9032,"sys":9035,"fields":9042},{"tags":9033,"concepts":9034},[],[],{"space":9036,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9038,"publishedVersion":425,"revision":24,"contentType":9040,"locale":29},{"sys":9037},{"type":12,"linkType":13,"id":14},{"sys":9039},{"id":21,"type":12,"linkType":22},{"sys":9041},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9043,"metaTitle":435,"metaDescription":436,"mainTitle":9044,"subtitle":454,"heroImage":9059,"ctaButton":477,"ctaLink":478},[434],{"data":9045,"content":9046,"nodeType":410},{},[9047,9053],{"data":9048,"content":9049,"nodeType":447},{},[9050],{"data":9051,"marks":9052,"value":446,"nodeType":83},{},[],{"data":9054,"content":9055,"nodeType":105},{},[9056],{"data":9057,"marks":9058,"value":325,"nodeType":83},{},[],{"metadata":9060,"sys":9063,"fields":9068},{"tags":9061,"concepts":9062},[],[],{"space":9064,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9066,"publishedVersion":24,"revision":45,"locale":29},{"sys":9065},{"type":12,"linkType":13,"id":14},{"sys":9067},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9069},{"url":469,"details":9070,"fileName":475,"contentType":476},{"size":471,"image":9071},{"width":473,"height":474},{"sys":9073,"fields":9076},{"id":9074,"createdAt":9075},"6dBIdddy8lxkdNGousbdiq","2025-04-25T13:19:32.161Z",{"title":9077,"slug":9078,"articleIntro":-1,"category":9079},"Compte 622 - Rémunération d'intermédiaires et honoraires","compte-622-remuneration-dintermediaires-et-honoraires",[9080],{"metadata":9081,"sys":9084,"fields":9091},{"tags":9082,"concepts":9083},[],[],{"space":9085,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9087,"publishedVersion":425,"revision":24,"contentType":9089,"locale":29},{"sys":9086},{"type":12,"linkType":13,"id":14},{"sys":9088},{"id":21,"type":12,"linkType":22},{"sys":9090},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9092,"metaTitle":435,"metaDescription":436,"mainTitle":9093,"subtitle":454,"heroImage":9108,"ctaButton":477,"ctaLink":478},[434],{"data":9094,"content":9095,"nodeType":410},{},[9096,9102],{"data":9097,"content":9098,"nodeType":447},{},[9099],{"data":9100,"marks":9101,"value":446,"nodeType":83},{},[],{"data":9103,"content":9104,"nodeType":105},{},[9105],{"data":9106,"marks":9107,"value":325,"nodeType":83},{},[],{"metadata":9109,"sys":9112,"fields":9117},{"tags":9110,"concepts":9111},[],[],{"space":9113,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9115,"publishedVersion":24,"revision":45,"locale":29},{"sys":9114},{"type":12,"linkType":13,"id":14},{"sys":9116},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9118},{"url":469,"details":9119,"fileName":475,"contentType":476},{"size":471,"image":9120},{"width":473,"height":474},{"sys":9122,"fields":9125},{"id":9123,"createdAt":9124},"2ngIiVuqLCFEKCxISYpcnT","2025-04-25T13:18:08.563Z",{"title":9126,"slug":9127,"articleIntro":-1,"category":9128},"Compte 2111 - Terrains nus","compte-2111-terrains-nus",[9129],{"metadata":9130,"sys":9133,"fields":9140},{"tags":9131,"concepts":9132},[],[],{"space":9134,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9136,"publishedVersion":425,"revision":24,"contentType":9138,"locale":29},{"sys":9135},{"type":12,"linkType":13,"id":14},{"sys":9137},{"id":21,"type":12,"linkType":22},{"sys":9139},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9141,"metaTitle":435,"metaDescription":436,"mainTitle":9142,"subtitle":454,"heroImage":9157,"ctaButton":477,"ctaLink":478},[434],{"data":9143,"content":9144,"nodeType":410},{},[9145,9151],{"data":9146,"content":9147,"nodeType":447},{},[9148],{"data":9149,"marks":9150,"value":446,"nodeType":83},{},[],{"data":9152,"content":9153,"nodeType":105},{},[9154],{"data":9155,"marks":9156,"value":325,"nodeType":83},{},[],{"metadata":9158,"sys":9161,"fields":9166},{"tags":9159,"concepts":9160},[],[],{"space":9162,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9164,"publishedVersion":24,"revision":45,"locale":29},{"sys":9163},{"type":12,"linkType":13,"id":14},{"sys":9165},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9167},{"url":469,"details":9168,"fileName":475,"contentType":476},{"size":471,"image":9169},{"width":473,"height":474},{"sys":9171,"fields":9174},{"id":9172,"createdAt":9173},"71aWyVrvchTOEHVmUCz0s9","2025-05-27T14:01:59.317Z",{"title":9175,"slug":9176,"articleIntro":9175,"category":9177},"6472 - Versements aux comités d'entreprise et d'établissement","compte-6472-versements-aux-comites-d-entreprise-et-d-etablissement",[9178],{"metadata":9179,"sys":9182,"fields":9189},{"tags":9180,"concepts":9181},[],[],{"space":9183,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9185,"publishedVersion":425,"revision":24,"contentType":9187,"locale":29},{"sys":9184},{"type":12,"linkType":13,"id":14},{"sys":9186},{"id":21,"type":12,"linkType":22},{"sys":9188},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9190,"metaTitle":435,"metaDescription":436,"mainTitle":9191,"subtitle":454,"heroImage":9206,"ctaButton":477,"ctaLink":478},[434],{"data":9192,"content":9193,"nodeType":410},{},[9194,9200],{"data":9195,"content":9196,"nodeType":447},{},[9197],{"data":9198,"marks":9199,"value":446,"nodeType":83},{},[],{"data":9201,"content":9202,"nodeType":105},{},[9203],{"data":9204,"marks":9205,"value":325,"nodeType":83},{},[],{"metadata":9207,"sys":9210,"fields":9215},{"tags":9208,"concepts":9209},[],[],{"space":9211,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9213,"publishedVersion":24,"revision":45,"locale":29},{"sys":9212},{"type":12,"linkType":13,"id":14},{"sys":9214},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9216},{"url":469,"details":9217,"fileName":475,"contentType":476},{"size":471,"image":9218},{"width":473,"height":474},{"sys":9220,"fields":9223},{"id":9221,"createdAt":9222},"1alKBpQZGXXyagsQMciYon","2025-04-25T13:19:22.198Z",{"title":9224,"slug":9225,"articleIntro":9224,"category":9226},"Compte 6122 - Crédit-bail mobilier","compte-6122-credit-bail-mobilier",[9227],{"metadata":9228,"sys":9231,"fields":9238},{"tags":9229,"concepts":9230},[],[],{"space":9232,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9234,"publishedVersion":425,"revision":24,"contentType":9236,"locale":29},{"sys":9233},{"type":12,"linkType":13,"id":14},{"sys":9235},{"id":21,"type":12,"linkType":22},{"sys":9237},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9239,"metaTitle":435,"metaDescription":436,"mainTitle":9240,"subtitle":454,"heroImage":9255,"ctaButton":477,"ctaLink":478},[434],{"data":9241,"content":9242,"nodeType":410},{},[9243,9249],{"data":9244,"content":9245,"nodeType":447},{},[9246],{"data":9247,"marks":9248,"value":446,"nodeType":83},{},[],{"data":9250,"content":9251,"nodeType":105},{},[9252],{"data":9253,"marks":9254,"value":325,"nodeType":83},{},[],{"metadata":9256,"sys":9259,"fields":9264},{"tags":9257,"concepts":9258},[],[],{"space":9260,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9262,"publishedVersion":24,"revision":45,"locale":29},{"sys":9261},{"type":12,"linkType":13,"id":14},{"sys":9263},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9265},{"url":469,"details":9266,"fileName":475,"contentType":476},{"size":471,"image":9267},{"width":473,"height":474},{"sys":9269,"fields":9272},{"id":9270,"createdAt":9271},"11xuFya1g2un3dNLDYmNUQ","2025-04-25T13:18:58.591Z",{"title":9273,"slug":9274,"articleIntro":9273,"category":9275},"Compte 486 - Charges constatées d'avance","compte-486-charges-constatees-davance",[9276],{"metadata":9277,"sys":9280,"fields":9287},{"tags":9278,"concepts":9279},[],[],{"space":9281,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9283,"publishedVersion":425,"revision":24,"contentType":9285,"locale":29},{"sys":9282},{"type":12,"linkType":13,"id":14},{"sys":9284},{"id":21,"type":12,"linkType":22},{"sys":9286},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9288,"metaTitle":435,"metaDescription":436,"mainTitle":9289,"subtitle":454,"heroImage":9304,"ctaButton":477,"ctaLink":478},[434],{"data":9290,"content":9291,"nodeType":410},{},[9292,9298],{"data":9293,"content":9294,"nodeType":447},{},[9295],{"data":9296,"marks":9297,"value":446,"nodeType":83},{},[],{"data":9299,"content":9300,"nodeType":105},{},[9301],{"data":9302,"marks":9303,"value":325,"nodeType":83},{},[],{"metadata":9305,"sys":9308,"fields":9313},{"tags":9306,"concepts":9307},[],[],{"space":9309,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9311,"publishedVersion":24,"revision":45,"locale":29},{"sys":9310},{"type":12,"linkType":13,"id":14},{"sys":9312},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9314},{"url":469,"details":9315,"fileName":475,"contentType":476},{"size":471,"image":9316},{"width":473,"height":474},{"sys":9318,"fields":9321},{"id":9319,"createdAt":9320},"6SxemuPTKgSk5x9ZsELxum","2025-05-27T13:58:09.213Z",{"title":9322,"slug":9323,"articleIntro":9322,"category":9324},"371 - Marchandises (ou groupe) A","compte-371-marchandises-ou-groupe-a",[9325],{"metadata":9326,"sys":9329,"fields":9336},{"tags":9327,"concepts":9328},[],[],{"space":9330,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9332,"publishedVersion":425,"revision":24,"contentType":9334,"locale":29},{"sys":9331},{"type":12,"linkType":13,"id":14},{"sys":9333},{"id":21,"type":12,"linkType":22},{"sys":9335},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9337,"metaTitle":435,"metaDescription":436,"mainTitle":9338,"subtitle":454,"heroImage":9353,"ctaButton":477,"ctaLink":478},[434],{"data":9339,"content":9340,"nodeType":410},{},[9341,9347],{"data":9342,"content":9343,"nodeType":447},{},[9344],{"data":9345,"marks":9346,"value":446,"nodeType":83},{},[],{"data":9348,"content":9349,"nodeType":105},{},[9350],{"data":9351,"marks":9352,"value":325,"nodeType":83},{},[],{"metadata":9354,"sys":9357,"fields":9362},{"tags":9355,"concepts":9356},[],[],{"space":9358,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9360,"publishedVersion":24,"revision":45,"locale":29},{"sys":9359},{"type":12,"linkType":13,"id":14},{"sys":9361},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9363},{"url":469,"details":9364,"fileName":475,"contentType":476},{"size":471,"image":9365},{"width":473,"height":474},{"sys":9367,"fields":9370},{"id":9368,"createdAt":9369},"4MzzcbmJ2mBwGG6Czxim2j","2025-05-27T13:58:59.180Z",{"title":9371,"slug":9372,"articleIntro":9371,"category":9373},"4417 - Subventions d'exploitation","compte-4417-subventions-d-exploitation",[9374],{"metadata":9375,"sys":9378,"fields":9385},{"tags":9376,"concepts":9377},[],[],{"space":9379,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9381,"publishedVersion":425,"revision":24,"contentType":9383,"locale":29},{"sys":9380},{"type":12,"linkType":13,"id":14},{"sys":9382},{"id":21,"type":12,"linkType":22},{"sys":9384},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9386,"metaTitle":435,"metaDescription":436,"mainTitle":9387,"subtitle":454,"heroImage":9402,"ctaButton":477,"ctaLink":478},[434],{"data":9388,"content":9389,"nodeType":410},{},[9390,9396],{"data":9391,"content":9392,"nodeType":447},{},[9393],{"data":9394,"marks":9395,"value":446,"nodeType":83},{},[],{"data":9397,"content":9398,"nodeType":105},{},[9399],{"data":9400,"marks":9401,"value":325,"nodeType":83},{},[],{"metadata":9403,"sys":9406,"fields":9411},{"tags":9404,"concepts":9405},[],[],{"space":9407,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9409,"publishedVersion":24,"revision":45,"locale":29},{"sys":9408},{"type":12,"linkType":13,"id":14},{"sys":9410},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9412},{"url":469,"details":9413,"fileName":475,"contentType":476},{"size":471,"image":9414},{"width":473,"height":474},{"sys":9416,"fields":9419},{"id":9417,"createdAt":9418},"4UIsYjSD0MfqfB8BidEnOz","2025-04-25T13:18:20.296Z",{"title":9420,"slug":9421,"articleIntro":9420,"category":9422},"Compte 261 - Titres de participation","compte-261-titres-de-participation",[9423],{"metadata":9424,"sys":9427,"fields":9434},{"tags":9425,"concepts":9426},[],[],{"space":9428,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9430,"publishedVersion":425,"revision":24,"contentType":9432,"locale":29},{"sys":9429},{"type":12,"linkType":13,"id":14},{"sys":9431},{"id":21,"type":12,"linkType":22},{"sys":9433},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9435,"metaTitle":435,"metaDescription":436,"mainTitle":9436,"subtitle":454,"heroImage":9451,"ctaButton":477,"ctaLink":478},[434],{"data":9437,"content":9438,"nodeType":410},{},[9439,9445],{"data":9440,"content":9441,"nodeType":447},{},[9442],{"data":9443,"marks":9444,"value":446,"nodeType":83},{},[],{"data":9446,"content":9447,"nodeType":105},{},[9448],{"data":9449,"marks":9450,"value":325,"nodeType":83},{},[],{"metadata":9452,"sys":9455,"fields":9460},{"tags":9453,"concepts":9454},[],[],{"space":9456,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9458,"publishedVersion":24,"revision":45,"locale":29},{"sys":9457},{"type":12,"linkType":13,"id":14},{"sys":9459},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9461},{"url":469,"details":9462,"fileName":475,"contentType":476},{"size":471,"image":9463},{"width":473,"height":474},{"sys":9465,"fields":9468},{"id":9466,"createdAt":9467},"D4rw6IFrUs2MD123bn79f","2025-04-25T13:18:00.264Z",{"title":9469,"slug":9470,"articleIntro":9469,"category":9471},"Compte 164 - Emprunts auprès des établissements de crédit","compte-164-emprunts-aupres-des-etablissements-de-credit",[9472],{"metadata":9473,"sys":9476,"fields":9483},{"tags":9474,"concepts":9475},[],[],{"space":9477,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9479,"publishedVersion":425,"revision":24,"contentType":9481,"locale":29},{"sys":9478},{"type":12,"linkType":13,"id":14},{"sys":9480},{"id":21,"type":12,"linkType":22},{"sys":9482},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9484,"metaTitle":435,"metaDescription":436,"mainTitle":9485,"subtitle":454,"heroImage":9500,"ctaButton":477,"ctaLink":478},[434],{"data":9486,"content":9487,"nodeType":410},{},[9488,9494],{"data":9489,"content":9490,"nodeType":447},{},[9491],{"data":9492,"marks":9493,"value":446,"nodeType":83},{},[],{"data":9495,"content":9496,"nodeType":105},{},[9497],{"data":9498,"marks":9499,"value":325,"nodeType":83},{},[],{"metadata":9501,"sys":9504,"fields":9509},{"tags":9502,"concepts":9503},[],[],{"space":9505,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9507,"publishedVersion":24,"revision":45,"locale":29},{"sys":9506},{"type":12,"linkType":13,"id":14},{"sys":9508},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9510},{"url":469,"details":9511,"fileName":475,"contentType":476},{"size":471,"image":9512},{"width":473,"height":474},{"sys":9514,"fields":9517},{"id":9515,"createdAt":9516},"5rivuYfdPTHVnX5IomGE5O","2025-05-27T14:04:09.469Z",{"title":9518,"slug":9519,"articleIntro":9518,"category":9520},"78174 - Créances","compte-78174-creances",[9521],{"metadata":9522,"sys":9525,"fields":9532},{"tags":9523,"concepts":9524},[],[],{"space":9526,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9528,"publishedVersion":425,"revision":24,"contentType":9530,"locale":29},{"sys":9527},{"type":12,"linkType":13,"id":14},{"sys":9529},{"id":21,"type":12,"linkType":22},{"sys":9531},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9533,"metaTitle":435,"metaDescription":436,"mainTitle":9534,"subtitle":454,"heroImage":9549,"ctaButton":477,"ctaLink":478},[434],{"data":9535,"content":9536,"nodeType":410},{},[9537,9543],{"data":9538,"content":9539,"nodeType":447},{},[9540],{"data":9541,"marks":9542,"value":446,"nodeType":83},{},[],{"data":9544,"content":9545,"nodeType":105},{},[9546],{"data":9547,"marks":9548,"value":325,"nodeType":83},{},[],{"metadata":9550,"sys":9553,"fields":9558},{"tags":9551,"concepts":9552},[],[],{"space":9554,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9556,"publishedVersion":24,"revision":45,"locale":29},{"sys":9555},{"type":12,"linkType":13,"id":14},{"sys":9557},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9559},{"url":469,"details":9560,"fileName":475,"contentType":476},{"size":471,"image":9561},{"width":473,"height":474},{"sys":9563,"fields":9566},{"id":9564,"createdAt":9565},"1FrZSSOEfzEMsobF0h6yYn","2025-04-25T13:19:48.570Z",{"title":9567,"slug":9568,"articleIntro":-1,"category":9569},"Compte 645 - Charges de sécurité sociale et de prévoyance","compte-645-charges-de-securite-sociale-et-de-prevoyance",[9570],{"metadata":9571,"sys":9574,"fields":9581},{"tags":9572,"concepts":9573},[],[],{"space":9575,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9577,"publishedVersion":425,"revision":24,"contentType":9579,"locale":29},{"sys":9576},{"type":12,"linkType":13,"id":14},{"sys":9578},{"id":21,"type":12,"linkType":22},{"sys":9580},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9582,"metaTitle":435,"metaDescription":436,"mainTitle":9583,"subtitle":454,"heroImage":9598,"ctaButton":477,"ctaLink":478},[434],{"data":9584,"content":9585,"nodeType":410},{},[9586,9592],{"data":9587,"content":9588,"nodeType":447},{},[9589],{"data":9590,"marks":9591,"value":446,"nodeType":83},{},[],{"data":9593,"content":9594,"nodeType":105},{},[9595],{"data":9596,"marks":9597,"value":325,"nodeType":83},{},[],{"metadata":9599,"sys":9602,"fields":9607},{"tags":9600,"concepts":9601},[],[],{"space":9603,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9605,"publishedVersion":24,"revision":45,"locale":29},{"sys":9604},{"type":12,"linkType":13,"id":14},{"sys":9606},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9608},{"url":469,"details":9609,"fileName":475,"contentType":476},{"size":471,"image":9610},{"width":473,"height":474},{"sys":9612,"fields":9615},{"id":9613,"createdAt":9614},"6ZiT1Hr0yckUSC6C354iqX","2025-04-25T13:20:10.355Z",{"title":9616,"slug":9617,"articleIntro":-1,"category":9618},"Compte 7 - Comptes de produits","compte-7-comptes-de-produits",[9619],{"metadata":9620,"sys":9623,"fields":9630},{"tags":9621,"concepts":9622},[],[],{"space":9624,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9626,"publishedVersion":425,"revision":24,"contentType":9628,"locale":29},{"sys":9625},{"type":12,"linkType":13,"id":14},{"sys":9627},{"id":21,"type":12,"linkType":22},{"sys":9629},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9631,"metaTitle":435,"metaDescription":436,"mainTitle":9632,"subtitle":454,"heroImage":9647,"ctaButton":477,"ctaLink":478},[434],{"data":9633,"content":9634,"nodeType":410},{},[9635,9641],{"data":9636,"content":9637,"nodeType":447},{},[9638],{"data":9639,"marks":9640,"value":446,"nodeType":83},{},[],{"data":9642,"content":9643,"nodeType":105},{},[9644],{"data":9645,"marks":9646,"value":325,"nodeType":83},{},[],{"metadata":9648,"sys":9651,"fields":9656},{"tags":9649,"concepts":9650},[],[],{"space":9652,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9654,"publishedVersion":24,"revision":45,"locale":29},{"sys":9653},{"type":12,"linkType":13,"id":14},{"sys":9655},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9657},{"url":469,"details":9658,"fileName":475,"contentType":476},{"size":471,"image":9659},{"width":473,"height":474},{"sys":9661,"fields":9664},{"id":9662,"createdAt":9663},"fHpAzHTSPnzFwlkvTXuI3","2025-05-27T14:00:39.434Z",{"title":9665,"slug":9666,"articleIntro":9665,"category":9667},"6011 - Matières (ou groupe) A","compte-6011-matieres-ou-groupe-a",[9668],{"metadata":9669,"sys":9672,"fields":9679},{"tags":9670,"concepts":9671},[],[],{"space":9673,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9675,"publishedVersion":425,"revision":24,"contentType":9677,"locale":29},{"sys":9674},{"type":12,"linkType":13,"id":14},{"sys":9676},{"id":21,"type":12,"linkType":22},{"sys":9678},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9680,"metaTitle":435,"metaDescription":436,"mainTitle":9681,"subtitle":454,"heroImage":9696,"ctaButton":477,"ctaLink":478},[434],{"data":9682,"content":9683,"nodeType":410},{},[9684,9690],{"data":9685,"content":9686,"nodeType":447},{},[9687],{"data":9688,"marks":9689,"value":446,"nodeType":83},{},[],{"data":9691,"content":9692,"nodeType":105},{},[9693],{"data":9694,"marks":9695,"value":325,"nodeType":83},{},[],{"metadata":9697,"sys":9700,"fields":9705},{"tags":9698,"concepts":9699},[],[],{"space":9701,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9703,"publishedVersion":24,"revision":45,"locale":29},{"sys":9702},{"type":12,"linkType":13,"id":14},{"sys":9704},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9706},{"url":469,"details":9707,"fileName":475,"contentType":476},{"size":471,"image":9708},{"width":473,"height":474},{"sys":9710,"fields":9713},{"id":9711,"createdAt":9712},"6uovtgZ5I9BIsKqviHnWey","2025-04-25T13:17:50.276Z",{"title":9714,"slug":9715,"articleIntro":9714,"category":9716},"Compte 109 - Actionnaires - Capital souscrit non appelé","compte-109-actionnaires-capital-souscrit-non-appelé",[9717],{"metadata":9718,"sys":9721,"fields":9728},{"tags":9719,"concepts":9720},[],[],{"space":9722,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9724,"publishedVersion":425,"revision":24,"contentType":9726,"locale":29},{"sys":9723},{"type":12,"linkType":13,"id":14},{"sys":9725},{"id":21,"type":12,"linkType":22},{"sys":9727},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9729,"metaTitle":435,"metaDescription":436,"mainTitle":9730,"subtitle":454,"heroImage":9745,"ctaButton":477,"ctaLink":478},[434],{"data":9731,"content":9732,"nodeType":410},{},[9733,9739],{"data":9734,"content":9735,"nodeType":447},{},[9736],{"data":9737,"marks":9738,"value":446,"nodeType":83},{},[],{"data":9740,"content":9741,"nodeType":105},{},[9742],{"data":9743,"marks":9744,"value":325,"nodeType":83},{},[],{"metadata":9746,"sys":9749,"fields":9754},{"tags":9747,"concepts":9748},[],[],{"space":9750,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9752,"publishedVersion":24,"revision":45,"locale":29},{"sys":9751},{"type":12,"linkType":13,"id":14},{"sys":9753},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9755},{"url":469,"details":9756,"fileName":475,"contentType":476},{"size":471,"image":9757},{"width":473,"height":474},{"sys":9759,"fields":9762},{"id":9760,"createdAt":9761},"2Q01wJFQaju4wTtTm7NgGR","2025-04-25T13:19:50.308Z",{"title":9763,"slug":9764,"articleIntro":9763,"category":9765},"Compte 6413 - Primes et gratifications","compte-6413-primes-et-gratifications",[9766],{"metadata":9767,"sys":9770,"fields":9777},{"tags":9768,"concepts":9769},[],[],{"space":9771,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9773,"publishedVersion":425,"revision":24,"contentType":9775,"locale":29},{"sys":9772},{"type":12,"linkType":13,"id":14},{"sys":9774},{"id":21,"type":12,"linkType":22},{"sys":9776},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9778,"metaTitle":435,"metaDescription":436,"mainTitle":9779,"subtitle":454,"heroImage":9794,"ctaButton":477,"ctaLink":478},[434],{"data":9780,"content":9781,"nodeType":410},{},[9782,9788],{"data":9783,"content":9784,"nodeType":447},{},[9785],{"data":9786,"marks":9787,"value":446,"nodeType":83},{},[],{"data":9789,"content":9790,"nodeType":105},{},[9791],{"data":9792,"marks":9793,"value":325,"nodeType":83},{},[],{"metadata":9795,"sys":9798,"fields":9803},{"tags":9796,"concepts":9797},[],[],{"space":9799,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9801,"publishedVersion":24,"revision":45,"locale":29},{"sys":9800},{"type":12,"linkType":13,"id":14},{"sys":9802},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9804},{"url":469,"details":9805,"fileName":475,"contentType":476},{"size":471,"image":9806},{"width":473,"height":474},{"sys":9808,"fields":9811},{"id":9809,"createdAt":9810},"6SxevGtDv5xzeDMuGu51QX","2025-04-25T13:19:40.285Z",{"title":9812,"slug":9813,"articleIntro":9812,"category":9814},"Compte 6255 - Frais de déménagements","compte-6255-frais-de-demenagements",[9815],{"metadata":9816,"sys":9819,"fields":9826},{"tags":9817,"concepts":9818},[],[],{"space":9820,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9822,"publishedVersion":425,"revision":24,"contentType":9824,"locale":29},{"sys":9821},{"type":12,"linkType":13,"id":14},{"sys":9823},{"id":21,"type":12,"linkType":22},{"sys":9825},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9827,"metaTitle":435,"metaDescription":436,"mainTitle":9828,"subtitle":454,"heroImage":9843,"ctaButton":477,"ctaLink":478},[434],{"data":9829,"content":9830,"nodeType":410},{},[9831,9837],{"data":9832,"content":9833,"nodeType":447},{},[9834],{"data":9835,"marks":9836,"value":446,"nodeType":83},{},[],{"data":9838,"content":9839,"nodeType":105},{},[9840],{"data":9841,"marks":9842,"value":325,"nodeType":83},{},[],{"metadata":9844,"sys":9847,"fields":9852},{"tags":9845,"concepts":9846},[],[],{"space":9848,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9850,"publishedVersion":24,"revision":45,"locale":29},{"sys":9849},{"type":12,"linkType":13,"id":14},{"sys":9851},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9853},{"url":469,"details":9854,"fileName":475,"contentType":476},{"size":471,"image":9855},{"width":473,"height":474},{"sys":9857,"fields":9860},{"id":9858,"createdAt":9859},"6uWBW7PU6Jw8gMa3ma42X9","2025-04-25T13:19:58.723Z",{"title":9861,"slug":9862,"articleIntro":-1,"category":9863},"Compte 6516 - Droits d'auteurs et de reproduction","compte-6516-droits-d-auteurs-et-de-reproduction",[9864],{"metadata":9865,"sys":9868,"fields":9875},{"tags":9866,"concepts":9867},[],[],{"space":9869,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9871,"publishedVersion":425,"revision":24,"contentType":9873,"locale":29},{"sys":9870},{"type":12,"linkType":13,"id":14},{"sys":9872},{"id":21,"type":12,"linkType":22},{"sys":9874},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9876,"metaTitle":435,"metaDescription":436,"mainTitle":9877,"subtitle":454,"heroImage":9892,"ctaButton":477,"ctaLink":478},[434],{"data":9878,"content":9879,"nodeType":410},{},[9880,9886],{"data":9881,"content":9882,"nodeType":447},{},[9883],{"data":9884,"marks":9885,"value":446,"nodeType":83},{},[],{"data":9887,"content":9888,"nodeType":105},{},[9889],{"data":9890,"marks":9891,"value":325,"nodeType":83},{},[],{"metadata":9893,"sys":9896,"fields":9901},{"tags":9894,"concepts":9895},[],[],{"space":9897,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9899,"publishedVersion":24,"revision":45,"locale":29},{"sys":9898},{"type":12,"linkType":13,"id":14},{"sys":9900},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9902},{"url":469,"details":9903,"fileName":475,"contentType":476},{"size":471,"image":9904},{"width":473,"height":474},{"sys":9906,"fields":9909},{"id":9907,"createdAt":9908},"7uwbwo2E8fjdpzHcfl3Ecx","2025-04-25T13:18:20.383Z",{"title":9910,"slug":9911,"articleIntro":9910,"category":9912},"Classe 3 - Comptes de stocks et en-cours","classe-3-comptes-de-stocks-et-en-cours",[9913],{"metadata":9914,"sys":9917,"fields":9924},{"tags":9915,"concepts":9916},[],[],{"space":9918,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9920,"publishedVersion":425,"revision":24,"contentType":9922,"locale":29},{"sys":9919},{"type":12,"linkType":13,"id":14},{"sys":9921},{"id":21,"type":12,"linkType":22},{"sys":9923},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9925,"metaTitle":435,"metaDescription":436,"mainTitle":9926,"subtitle":454,"heroImage":9941,"ctaButton":477,"ctaLink":478},[434],{"data":9927,"content":9928,"nodeType":410},{},[9929,9935],{"data":9930,"content":9931,"nodeType":447},{},[9932],{"data":9933,"marks":9934,"value":446,"nodeType":83},{},[],{"data":9936,"content":9937,"nodeType":105},{},[9938],{"data":9939,"marks":9940,"value":325,"nodeType":83},{},[],{"metadata":9942,"sys":9945,"fields":9950},{"tags":9943,"concepts":9944},[],[],{"space":9946,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9948,"publishedVersion":24,"revision":45,"locale":29},{"sys":9947},{"type":12,"linkType":13,"id":14},{"sys":9949},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":9951},{"url":469,"details":9952,"fileName":475,"contentType":476},{"size":471,"image":9953},{"width":473,"height":474},{"sys":9955,"fields":9958},{"id":9956,"createdAt":9957},"21pTVQzxwQvTI2BSXMPAIS","2025-04-25T13:19:28.638Z",{"title":9959,"slug":9960,"articleIntro":9959,"category":9961},"Compte 6222 - Commissions et courtages sur ventes","compte-6222-commissions-et-courtages-sur-ventes",[9962],{"metadata":9963,"sys":9966,"fields":9973},{"tags":9964,"concepts":9965},[],[],{"space":9967,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":9969,"publishedVersion":425,"revision":24,"contentType":9971,"locale":29},{"sys":9968},{"type":12,"linkType":13,"id":14},{"sys":9970},{"id":21,"type":12,"linkType":22},{"sys":9972},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":9974,"metaTitle":435,"metaDescription":436,"mainTitle":9975,"subtitle":454,"heroImage":9990,"ctaButton":477,"ctaLink":478},[434],{"data":9976,"content":9977,"nodeType":410},{},[9978,9984],{"data":9979,"content":9980,"nodeType":447},{},[9981],{"data":9982,"marks":9983,"value":446,"nodeType":83},{},[],{"data":9985,"content":9986,"nodeType":105},{},[9987],{"data":9988,"marks":9989,"value":325,"nodeType":83},{},[],{"metadata":9991,"sys":9994,"fields":9999},{"tags":9992,"concepts":9993},[],[],{"space":9995,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":9997,"publishedVersion":24,"revision":45,"locale":29},{"sys":9996},{"type":12,"linkType":13,"id":14},{"sys":9998},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10000},{"url":469,"details":10001,"fileName":475,"contentType":476},{"size":471,"image":10002},{"width":473,"height":474},{"sys":10004,"fields":10007},{"id":10005,"createdAt":10006},"7Kl69eTmQBUG2tCukDIb9F","2025-04-25T13:20:22.184Z",{"title":10008,"slug":10009,"articleIntro":-1,"category":10010},"Compte 722 - Immobilisations corporelles","compte-722-immobilisations-corporelles",[10011],{"metadata":10012,"sys":10015,"fields":10022},{"tags":10013,"concepts":10014},[],[],{"space":10016,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10018,"publishedVersion":425,"revision":24,"contentType":10020,"locale":29},{"sys":10017},{"type":12,"linkType":13,"id":14},{"sys":10019},{"id":21,"type":12,"linkType":22},{"sys":10021},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10023,"metaTitle":435,"metaDescription":436,"mainTitle":10024,"subtitle":454,"heroImage":10039,"ctaButton":477,"ctaLink":478},[434],{"data":10025,"content":10026,"nodeType":410},{},[10027,10033],{"data":10028,"content":10029,"nodeType":447},{},[10030],{"data":10031,"marks":10032,"value":446,"nodeType":83},{},[],{"data":10034,"content":10035,"nodeType":105},{},[10036],{"data":10037,"marks":10038,"value":325,"nodeType":83},{},[],{"metadata":10040,"sys":10043,"fields":10048},{"tags":10041,"concepts":10042},[],[],{"space":10044,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10046,"publishedVersion":24,"revision":45,"locale":29},{"sys":10045},{"type":12,"linkType":13,"id":14},{"sys":10047},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10049},{"url":469,"details":10050,"fileName":475,"contentType":476},{"size":471,"image":10051},{"width":473,"height":474},{"sys":10053,"fields":10056},{"id":10054,"createdAt":10055},"162s9jHJG3pe8Lo9DnYq87","2025-05-27T13:57:19.087Z",{"title":10057,"slug":10058,"articleIntro":10057,"category":10059},"25 - Parts dans des entreprises liées et créances sur des entreprises liées","compte-25-parts-dans-des-entreprises-liees-et-creances-sur-des-entreprises-liees",[10060],{"metadata":10061,"sys":10064,"fields":10071},{"tags":10062,"concepts":10063},[],[],{"space":10065,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10067,"publishedVersion":425,"revision":24,"contentType":10069,"locale":29},{"sys":10066},{"type":12,"linkType":13,"id":14},{"sys":10068},{"id":21,"type":12,"linkType":22},{"sys":10070},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10072,"metaTitle":435,"metaDescription":436,"mainTitle":10073,"subtitle":454,"heroImage":10088,"ctaButton":477,"ctaLink":478},[434],{"data":10074,"content":10075,"nodeType":410},{},[10076,10082],{"data":10077,"content":10078,"nodeType":447},{},[10079],{"data":10080,"marks":10081,"value":446,"nodeType":83},{},[],{"data":10083,"content":10084,"nodeType":105},{},[10085],{"data":10086,"marks":10087,"value":325,"nodeType":83},{},[],{"metadata":10089,"sys":10092,"fields":10097},{"tags":10090,"concepts":10091},[],[],{"space":10093,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10095,"publishedVersion":24,"revision":45,"locale":29},{"sys":10094},{"type":12,"linkType":13,"id":14},{"sys":10096},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10098},{"url":469,"details":10099,"fileName":475,"contentType":476},{"size":471,"image":10100},{"width":473,"height":474},{"sys":10102,"fields":10105},{"id":10103,"createdAt":10104},"4PdpqWc56CoHQEP4eW6IQK","2025-04-25T13:18:08.562Z",{"title":10106,"slug":10107,"articleIntro":-1,"category":10108},"Compte 2113 - Sous-sol et sursols","compte-2113-sous-sol-et-sursols",[10109],{"metadata":10110,"sys":10113,"fields":10120},{"tags":10111,"concepts":10112},[],[],{"space":10114,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10116,"publishedVersion":425,"revision":24,"contentType":10118,"locale":29},{"sys":10115},{"type":12,"linkType":13,"id":14},{"sys":10117},{"id":21,"type":12,"linkType":22},{"sys":10119},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10121,"metaTitle":435,"metaDescription":436,"mainTitle":10122,"subtitle":454,"heroImage":10137,"ctaButton":477,"ctaLink":478},[434],{"data":10123,"content":10124,"nodeType":410},{},[10125,10131],{"data":10126,"content":10127,"nodeType":447},{},[10128],{"data":10129,"marks":10130,"value":446,"nodeType":83},{},[],{"data":10132,"content":10133,"nodeType":105},{},[10134],{"data":10135,"marks":10136,"value":325,"nodeType":83},{},[],{"metadata":10138,"sys":10141,"fields":10146},{"tags":10139,"concepts":10140},[],[],{"space":10142,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10144,"publishedVersion":24,"revision":45,"locale":29},{"sys":10143},{"type":12,"linkType":13,"id":14},{"sys":10145},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10147},{"url":469,"details":10148,"fileName":475,"contentType":476},{"size":471,"image":10149},{"width":473,"height":474},{"sys":10151,"fields":10154},{"id":10152,"createdAt":10153},"4YBuWmPRjvqu4nNtjl0VeD","2025-04-25T13:19:02.270Z",{"title":10155,"slug":10156,"articleIntro":10155,"category":10157},"Compte 455 - Associés - Comptes courants","compte-455-associes-comptes-courants",[10158],{"metadata":10159,"sys":10162,"fields":10169},{"tags":10160,"concepts":10161},[],[],{"space":10163,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10165,"publishedVersion":425,"revision":24,"contentType":10167,"locale":29},{"sys":10164},{"type":12,"linkType":13,"id":14},{"sys":10166},{"id":21,"type":12,"linkType":22},{"sys":10168},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10170,"metaTitle":435,"metaDescription":436,"mainTitle":10171,"subtitle":454,"heroImage":10186,"ctaButton":477,"ctaLink":478},[434],{"data":10172,"content":10173,"nodeType":410},{},[10174,10180],{"data":10175,"content":10176,"nodeType":447},{},[10177],{"data":10178,"marks":10179,"value":446,"nodeType":83},{},[],{"data":10181,"content":10182,"nodeType":105},{},[10183],{"data":10184,"marks":10185,"value":325,"nodeType":83},{},[],{"metadata":10187,"sys":10190,"fields":10195},{"tags":10188,"concepts":10189},[],[],{"space":10191,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10193,"publishedVersion":24,"revision":45,"locale":29},{"sys":10192},{"type":12,"linkType":13,"id":14},{"sys":10194},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10196},{"url":469,"details":10197,"fileName":475,"contentType":476},{"size":471,"image":10198},{"width":473,"height":474},{"sys":10200,"fields":10203},{"id":10201,"createdAt":10202},"0IUMPVholR5l8qWciPbK4","2025-04-25T13:20:00.486Z",{"title":10204,"slug":10205,"articleIntro":-1,"category":10206},"Compte 672 - Charges sur exercices antérieurs","compte-672-charges-sur-exercices-anterieurs",[10207],{"metadata":10208,"sys":10211,"fields":10218},{"tags":10209,"concepts":10210},[],[],{"space":10212,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10214,"publishedVersion":425,"revision":24,"contentType":10216,"locale":29},{"sys":10213},{"type":12,"linkType":13,"id":14},{"sys":10215},{"id":21,"type":12,"linkType":22},{"sys":10217},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10219,"metaTitle":435,"metaDescription":436,"mainTitle":10220,"subtitle":454,"heroImage":10235,"ctaButton":477,"ctaLink":478},[434],{"data":10221,"content":10222,"nodeType":410},{},[10223,10229],{"data":10224,"content":10225,"nodeType":447},{},[10226],{"data":10227,"marks":10228,"value":446,"nodeType":83},{},[],{"data":10230,"content":10231,"nodeType":105},{},[10232],{"data":10233,"marks":10234,"value":325,"nodeType":83},{},[],{"metadata":10236,"sys":10239,"fields":10244},{"tags":10237,"concepts":10238},[],[],{"space":10240,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10242,"publishedVersion":24,"revision":45,"locale":29},{"sys":10241},{"type":12,"linkType":13,"id":14},{"sys":10243},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10245},{"url":469,"details":10246,"fileName":475,"contentType":476},{"size":471,"image":10247},{"width":473,"height":474},{"sys":10249,"fields":10252},{"id":10250,"createdAt":10251},"6LOTY8qUYh7lmiXhF3OABN","2025-05-27T14:01:39.256Z",{"title":10253,"slug":10254,"articleIntro":10253,"category":10255},"629 - Rabais, remises et ristournes obtenus sur autres services extérieurs","compte-629-rabais-remises-et-ristournes-obtenus-sur-autres-services-exterieurs",[10256],{"metadata":10257,"sys":10260,"fields":10267},{"tags":10258,"concepts":10259},[],[],{"space":10261,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10263,"publishedVersion":425,"revision":24,"contentType":10265,"locale":29},{"sys":10262},{"type":12,"linkType":13,"id":14},{"sys":10264},{"id":21,"type":12,"linkType":22},{"sys":10266},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10268,"metaTitle":435,"metaDescription":436,"mainTitle":10269,"subtitle":454,"heroImage":10284,"ctaButton":477,"ctaLink":478},[434],{"data":10270,"content":10271,"nodeType":410},{},[10272,10278],{"data":10273,"content":10274,"nodeType":447},{},[10275],{"data":10276,"marks":10277,"value":446,"nodeType":83},{},[],{"data":10279,"content":10280,"nodeType":105},{},[10281],{"data":10282,"marks":10283,"value":325,"nodeType":83},{},[],{"metadata":10285,"sys":10288,"fields":10293},{"tags":10286,"concepts":10287},[],[],{"space":10289,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10291,"publishedVersion":24,"revision":45,"locale":29},{"sys":10290},{"type":12,"linkType":13,"id":14},{"sys":10292},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10294},{"url":469,"details":10295,"fileName":475,"contentType":476},{"size":471,"image":10296},{"width":473,"height":474},{"sys":10298,"fields":10301},{"id":10299,"createdAt":10300},"5FPZY7LzrmYXDeJWkNhpnv","2025-05-27T13:59:59.233Z",{"title":10302,"slug":10303,"articleIntro":10302,"category":10304},"495 - Dépréciations des comptes du groupe et des associés","compte-495-depreciations-des-comptes-du-groupe-et-des-associes",[10305],{"metadata":10306,"sys":10309,"fields":10316},{"tags":10307,"concepts":10308},[],[],{"space":10310,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10312,"publishedVersion":425,"revision":24,"contentType":10314,"locale":29},{"sys":10311},{"type":12,"linkType":13,"id":14},{"sys":10313},{"id":21,"type":12,"linkType":22},{"sys":10315},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10317,"metaTitle":435,"metaDescription":436,"mainTitle":10318,"subtitle":454,"heroImage":10333,"ctaButton":477,"ctaLink":478},[434],{"data":10319,"content":10320,"nodeType":410},{},[10321,10327],{"data":10322,"content":10323,"nodeType":447},{},[10324],{"data":10325,"marks":10326,"value":446,"nodeType":83},{},[],{"data":10328,"content":10329,"nodeType":105},{},[10330],{"data":10331,"marks":10332,"value":325,"nodeType":83},{},[],{"metadata":10334,"sys":10337,"fields":10342},{"tags":10335,"concepts":10336},[],[],{"space":10338,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10340,"publishedVersion":24,"revision":45,"locale":29},{"sys":10339},{"type":12,"linkType":13,"id":14},{"sys":10341},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10343},{"url":469,"details":10344,"fileName":475,"contentType":476},{"size":471,"image":10345},{"width":473,"height":474},{"sys":10347,"fields":10350},{"id":10348,"createdAt":10349},"2QQFuDy56ePB5bRuT0R6l3","2025-04-25T13:18:18.614Z",{"title":10351,"slug":10352,"articleIntro":10351,"category":10353},"Compte 2184 - Mobilier","compte-2184-mobilier",[10354],{"metadata":10355,"sys":10358,"fields":10365},{"tags":10356,"concepts":10357},[],[],{"space":10359,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10361,"publishedVersion":425,"revision":24,"contentType":10363,"locale":29},{"sys":10360},{"type":12,"linkType":13,"id":14},{"sys":10362},{"id":21,"type":12,"linkType":22},{"sys":10364},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10366,"metaTitle":435,"metaDescription":436,"mainTitle":10367,"subtitle":454,"heroImage":10382,"ctaButton":477,"ctaLink":478},[434],{"data":10368,"content":10369,"nodeType":410},{},[10370,10376],{"data":10371,"content":10372,"nodeType":447},{},[10373],{"data":10374,"marks":10375,"value":446,"nodeType":83},{},[],{"data":10377,"content":10378,"nodeType":105},{},[10379],{"data":10380,"marks":10381,"value":325,"nodeType":83},{},[],{"metadata":10383,"sys":10386,"fields":10391},{"tags":10384,"concepts":10385},[],[],{"space":10387,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10389,"publishedVersion":24,"revision":45,"locale":29},{"sys":10388},{"type":12,"linkType":13,"id":14},{"sys":10390},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10392},{"url":469,"details":10393,"fileName":475,"contentType":476},{"size":471,"image":10394},{"width":473,"height":474},{"sys":10396,"fields":10399},{"id":10397,"createdAt":10398},"3BQJi0TJ8RdWJPNt0uenoB","2025-04-25T13:19:42.195Z",{"title":10400,"slug":10401,"articleIntro":10400,"category":10402},"Compte 6238 - Divers (pourboires, dons courants)","compte-6238-divers-pourboires-dons-courants",[10403],{"metadata":10404,"sys":10407,"fields":10414},{"tags":10405,"concepts":10406},[],[],{"space":10408,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10410,"publishedVersion":425,"revision":24,"contentType":10412,"locale":29},{"sys":10409},{"type":12,"linkType":13,"id":14},{"sys":10411},{"id":21,"type":12,"linkType":22},{"sys":10413},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10415,"metaTitle":435,"metaDescription":436,"mainTitle":10416,"subtitle":454,"heroImage":10431,"ctaButton":477,"ctaLink":478},[434],{"data":10417,"content":10418,"nodeType":410},{},[10419,10425],{"data":10420,"content":10421,"nodeType":447},{},[10422],{"data":10423,"marks":10424,"value":446,"nodeType":83},{},[],{"data":10426,"content":10427,"nodeType":105},{},[10428],{"data":10429,"marks":10430,"value":325,"nodeType":83},{},[],{"metadata":10432,"sys":10435,"fields":10440},{"tags":10433,"concepts":10434},[],[],{"space":10436,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10438,"publishedVersion":24,"revision":45,"locale":29},{"sys":10437},{"type":12,"linkType":13,"id":14},{"sys":10439},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10441},{"url":469,"details":10442,"fileName":475,"contentType":476},{"size":471,"image":10443},{"width":473,"height":474},{"sys":10445,"fields":10448},{"id":10446,"createdAt":10447},"5NCv0Fvwa33vdZu8eN1M3G","2025-05-27T14:03:29.435Z",{"title":10449,"slug":10450,"articleIntro":10449,"category":10451},"751 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-751-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[10452],{"metadata":10453,"sys":10456,"fields":10463},{"tags":10454,"concepts":10455},[],[],{"space":10457,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10459,"publishedVersion":425,"revision":24,"contentType":10461,"locale":29},{"sys":10458},{"type":12,"linkType":13,"id":14},{"sys":10460},{"id":21,"type":12,"linkType":22},{"sys":10462},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10464,"metaTitle":435,"metaDescription":436,"mainTitle":10465,"subtitle":454,"heroImage":10480,"ctaButton":477,"ctaLink":478},[434],{"data":10466,"content":10467,"nodeType":410},{},[10468,10474],{"data":10469,"content":10470,"nodeType":447},{},[10471],{"data":10472,"marks":10473,"value":446,"nodeType":83},{},[],{"data":10475,"content":10476,"nodeType":105},{},[10477],{"data":10478,"marks":10479,"value":325,"nodeType":83},{},[],{"metadata":10481,"sys":10484,"fields":10489},{"tags":10482,"concepts":10483},[],[],{"space":10485,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10487,"publishedVersion":24,"revision":45,"locale":29},{"sys":10486},{"type":12,"linkType":13,"id":14},{"sys":10488},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10490},{"url":469,"details":10491,"fileName":475,"contentType":476},{"size":471,"image":10492},{"width":473,"height":474},{"sys":10494,"fields":10497},{"id":10495,"createdAt":10496},"5263Nh57bnGfP3jQB5kQb","2025-05-27T13:56:39.160Z",{"title":10498,"slug":10499,"articleIntro":10498,"category":10500},"16884 - sur emprunts auprès des établissements de crédit","compte-16884-sur-emprunts-aupres-des-etablissements-de-credit",[10501],{"metadata":10502,"sys":10505,"fields":10512},{"tags":10503,"concepts":10504},[],[],{"space":10506,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10508,"publishedVersion":425,"revision":24,"contentType":10510,"locale":29},{"sys":10507},{"type":12,"linkType":13,"id":14},{"sys":10509},{"id":21,"type":12,"linkType":22},{"sys":10511},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10513,"metaTitle":435,"metaDescription":436,"mainTitle":10514,"subtitle":454,"heroImage":10529,"ctaButton":477,"ctaLink":478},[434],{"data":10515,"content":10516,"nodeType":410},{},[10517,10523],{"data":10518,"content":10519,"nodeType":447},{},[10520],{"data":10521,"marks":10522,"value":446,"nodeType":83},{},[],{"data":10524,"content":10525,"nodeType":105},{},[10526],{"data":10527,"marks":10528,"value":325,"nodeType":83},{},[],{"metadata":10530,"sys":10533,"fields":10538},{"tags":10531,"concepts":10532},[],[],{"space":10534,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10536,"publishedVersion":24,"revision":45,"locale":29},{"sys":10535},{"type":12,"linkType":13,"id":14},{"sys":10537},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10539},{"url":469,"details":10540,"fileName":475,"contentType":476},{"size":471,"image":10541},{"width":473,"height":474},{"sys":10543,"fields":10546},{"id":10544,"createdAt":10545},"1SdrPTxSattvr1DYINTzH4","2025-05-27T13:59:09.178Z",{"title":10547,"slug":10548,"articleIntro":10547,"category":10549},"4455 - Taxes sur le chiffre d'affaires à décaisser","compte-4455-taxes-sur-le-chiffre-d-affaires-a-decaisser",[10550],{"metadata":10551,"sys":10554,"fields":10561},{"tags":10552,"concepts":10553},[],[],{"space":10555,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10557,"publishedVersion":425,"revision":24,"contentType":10559,"locale":29},{"sys":10556},{"type":12,"linkType":13,"id":14},{"sys":10558},{"id":21,"type":12,"linkType":22},{"sys":10560},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10562,"metaTitle":435,"metaDescription":436,"mainTitle":10563,"subtitle":454,"heroImage":10578,"ctaButton":477,"ctaLink":478},[434],{"data":10564,"content":10565,"nodeType":410},{},[10566,10572],{"data":10567,"content":10568,"nodeType":447},{},[10569],{"data":10570,"marks":10571,"value":446,"nodeType":83},{},[],{"data":10573,"content":10574,"nodeType":105},{},[10575],{"data":10576,"marks":10577,"value":325,"nodeType":83},{},[],{"metadata":10579,"sys":10582,"fields":10587},{"tags":10580,"concepts":10581},[],[],{"space":10583,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10585,"publishedVersion":24,"revision":45,"locale":29},{"sys":10584},{"type":12,"linkType":13,"id":14},{"sys":10586},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10588},{"url":469,"details":10589,"fileName":475,"contentType":476},{"size":471,"image":10590},{"width":473,"height":474},{"sys":10592,"fields":10595},{"id":10593,"createdAt":10594},"BNAJGuczTfESwQ8x6YzJ5","2025-04-25T13:18:22.172Z",{"title":10596,"slug":10597,"articleIntro":10596,"category":10598},"Compte 273 - Titres immobilisés de l'activité de portefeuille","compte-273-titres-immobilises-de-l-activite-de-portefeuille",[10599],{"metadata":10600,"sys":10603,"fields":10610},{"tags":10601,"concepts":10602},[],[],{"space":10604,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10606,"publishedVersion":425,"revision":24,"contentType":10608,"locale":29},{"sys":10605},{"type":12,"linkType":13,"id":14},{"sys":10607},{"id":21,"type":12,"linkType":22},{"sys":10609},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10611,"metaTitle":435,"metaDescription":436,"mainTitle":10612,"subtitle":454,"heroImage":10627,"ctaButton":477,"ctaLink":478},[434],{"data":10613,"content":10614,"nodeType":410},{},[10615,10621],{"data":10616,"content":10617,"nodeType":447},{},[10618],{"data":10619,"marks":10620,"value":446,"nodeType":83},{},[],{"data":10622,"content":10623,"nodeType":105},{},[10624],{"data":10625,"marks":10626,"value":325,"nodeType":83},{},[],{"metadata":10628,"sys":10631,"fields":10636},{"tags":10629,"concepts":10630},[],[],{"space":10632,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10634,"publishedVersion":24,"revision":45,"locale":29},{"sys":10633},{"type":12,"linkType":13,"id":14},{"sys":10635},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10637},{"url":469,"details":10638,"fileName":475,"contentType":476},{"size":471,"image":10639},{"width":473,"height":474},{"sys":10641,"fields":10644},{"id":10642,"createdAt":10643},"VkZohkEY6KGgPpbXevoAc","2025-04-25T13:17:48.559Z",{"title":10645,"slug":10646,"articleIntro":10645,"category":10647},"Compte 1064 - Réserves réglementées","compte-1064-reserves-reglementees",[10648],{"metadata":10649,"sys":10652,"fields":10659},{"tags":10650,"concepts":10651},[],[],{"space":10653,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10655,"publishedVersion":425,"revision":24,"contentType":10657,"locale":29},{"sys":10654},{"type":12,"linkType":13,"id":14},{"sys":10656},{"id":21,"type":12,"linkType":22},{"sys":10658},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10660,"metaTitle":435,"metaDescription":436,"mainTitle":10661,"subtitle":454,"heroImage":10676,"ctaButton":477,"ctaLink":478},[434],{"data":10662,"content":10663,"nodeType":410},{},[10664,10670],{"data":10665,"content":10666,"nodeType":447},{},[10667],{"data":10668,"marks":10669,"value":446,"nodeType":83},{},[],{"data":10671,"content":10672,"nodeType":105},{},[10673],{"data":10674,"marks":10675,"value":325,"nodeType":83},{},[],{"metadata":10677,"sys":10680,"fields":10685},{"tags":10678,"concepts":10679},[],[],{"space":10681,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10683,"publishedVersion":24,"revision":45,"locale":29},{"sys":10682},{"type":12,"linkType":13,"id":14},{"sys":10684},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10686},{"url":469,"details":10687,"fileName":475,"contentType":476},{"size":471,"image":10688},{"width":473,"height":474},{"sys":10690,"fields":10693},{"id":10691,"createdAt":10692},"4JygPwccCSYYPc7owBHwYC","2025-05-27T13:56:59.133Z",{"title":10694,"slug":10695,"articleIntro":10694,"category":10696},"212 - Agencements et aménagements de terrains (même ventilation que celle du compte 211)","compte-212-agencements-et-amenagements-de-terrains-meme-ventilation-que-celle-du-compte-211",[10697],{"metadata":10698,"sys":10701,"fields":10708},{"tags":10699,"concepts":10700},[],[],{"space":10702,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10704,"publishedVersion":425,"revision":24,"contentType":10706,"locale":29},{"sys":10703},{"type":12,"linkType":13,"id":14},{"sys":10705},{"id":21,"type":12,"linkType":22},{"sys":10707},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10709,"metaTitle":435,"metaDescription":436,"mainTitle":10710,"subtitle":454,"heroImage":10725,"ctaButton":477,"ctaLink":478},[434],{"data":10711,"content":10712,"nodeType":410},{},[10713,10719],{"data":10714,"content":10715,"nodeType":447},{},[10716],{"data":10717,"marks":10718,"value":446,"nodeType":83},{},[],{"data":10720,"content":10721,"nodeType":105},{},[10722],{"data":10723,"marks":10724,"value":325,"nodeType":83},{},[],{"metadata":10726,"sys":10729,"fields":10734},{"tags":10727,"concepts":10728},[],[],{"space":10730,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10732,"publishedVersion":24,"revision":45,"locale":29},{"sys":10731},{"type":12,"linkType":13,"id":14},{"sys":10733},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10735},{"url":469,"details":10736,"fileName":475,"contentType":476},{"size":471,"image":10737},{"width":473,"height":474},{"sys":10739,"fields":10742},{"id":10740,"createdAt":10741},"6Ay6Oggccg3ZwT6AVDuGmC","2025-05-27T14:01:19.299Z",{"title":10743,"slug":10744,"articleIntro":10743,"category":10745},"618 - Divers","compte-618-divers",[10746],{"metadata":10747,"sys":10750,"fields":10757},{"tags":10748,"concepts":10749},[],[],{"space":10751,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10753,"publishedVersion":425,"revision":24,"contentType":10755,"locale":29},{"sys":10752},{"type":12,"linkType":13,"id":14},{"sys":10754},{"id":21,"type":12,"linkType":22},{"sys":10756},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10758,"metaTitle":435,"metaDescription":436,"mainTitle":10759,"subtitle":454,"heroImage":10774,"ctaButton":477,"ctaLink":478},[434],{"data":10760,"content":10761,"nodeType":410},{},[10762,10768],{"data":10763,"content":10764,"nodeType":447},{},[10765],{"data":10766,"marks":10767,"value":446,"nodeType":83},{},[],{"data":10769,"content":10770,"nodeType":105},{},[10771],{"data":10772,"marks":10773,"value":325,"nodeType":83},{},[],{"metadata":10775,"sys":10778,"fields":10783},{"tags":10776,"concepts":10777},[],[],{"space":10779,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10781,"publishedVersion":24,"revision":45,"locale":29},{"sys":10780},{"type":12,"linkType":13,"id":14},{"sys":10782},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10784},{"url":469,"details":10785,"fileName":475,"contentType":476},{"size":471,"image":10786},{"width":473,"height":474},{"sys":10788,"fields":10791},{"id":10789,"createdAt":10790},"4vq1nJgC0g1x3pSRyKZHxa","2025-04-25T13:19:45.556Z",{"title":10792,"slug":10793,"articleIntro":-1,"category":10794},"Compte 6242 - Transports sur ventes","compte-6242-transports-sur-ventes",[10795],{"metadata":10796,"sys":10799,"fields":10806},{"tags":10797,"concepts":10798},[],[],{"space":10800,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10802,"publishedVersion":425,"revision":24,"contentType":10804,"locale":29},{"sys":10801},{"type":12,"linkType":13,"id":14},{"sys":10803},{"id":21,"type":12,"linkType":22},{"sys":10805},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10807,"metaTitle":435,"metaDescription":436,"mainTitle":10808,"subtitle":454,"heroImage":10823,"ctaButton":477,"ctaLink":478},[434],{"data":10809,"content":10810,"nodeType":410},{},[10811,10817],{"data":10812,"content":10813,"nodeType":447},{},[10814],{"data":10815,"marks":10816,"value":446,"nodeType":83},{},[],{"data":10818,"content":10819,"nodeType":105},{},[10820],{"data":10821,"marks":10822,"value":325,"nodeType":83},{},[],{"metadata":10824,"sys":10827,"fields":10832},{"tags":10825,"concepts":10826},[],[],{"space":10828,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10830,"publishedVersion":24,"revision":45,"locale":29},{"sys":10829},{"type":12,"linkType":13,"id":14},{"sys":10831},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10833},{"url":469,"details":10834,"fileName":475,"contentType":476},{"size":471,"image":10835},{"width":473,"height":474},{"sys":10837,"fields":10840},{"id":10838,"createdAt":10839},"28gC98HerrAbsTtpwT3uWG","2025-05-27T13:59:39.204Z",{"title":10841,"slug":10842,"articleIntro":10841,"category":10843},"475 - Comptes d'attente","compte-475-comptes-d-attente",[10844],{"metadata":10845,"sys":10848,"fields":10855},{"tags":10846,"concepts":10847},[],[],{"space":10849,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10851,"publishedVersion":425,"revision":24,"contentType":10853,"locale":29},{"sys":10850},{"type":12,"linkType":13,"id":14},{"sys":10852},{"id":21,"type":12,"linkType":22},{"sys":10854},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10856,"metaTitle":435,"metaDescription":436,"mainTitle":10857,"subtitle":454,"heroImage":10872,"ctaButton":477,"ctaLink":478},[434],{"data":10858,"content":10859,"nodeType":410},{},[10860,10866],{"data":10861,"content":10862,"nodeType":447},{},[10863],{"data":10864,"marks":10865,"value":446,"nodeType":83},{},[],{"data":10867,"content":10868,"nodeType":105},{},[10869],{"data":10870,"marks":10871,"value":325,"nodeType":83},{},[],{"metadata":10873,"sys":10876,"fields":10881},{"tags":10874,"concepts":10875},[],[],{"space":10877,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10879,"publishedVersion":24,"revision":45,"locale":29},{"sys":10878},{"type":12,"linkType":13,"id":14},{"sys":10880},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10882},{"url":469,"details":10883,"fileName":475,"contentType":476},{"size":471,"image":10884},{"width":473,"height":474},{"sys":10886,"fields":10889},{"id":10887,"createdAt":10888},"6Mw4izx73sgh6oXIvmxr41","2025-05-27T14:03:19.363Z",{"title":10890,"slug":10891,"articleIntro":10890,"category":10892},"7086 - Bonis sur reprises d'emballages consignés","compte-7086-bonis-sur-reprises-d-emballages-consignes",[10893],{"metadata":10894,"sys":10897,"fields":10904},{"tags":10895,"concepts":10896},[],[],{"space":10898,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10900,"publishedVersion":425,"revision":24,"contentType":10902,"locale":29},{"sys":10899},{"type":12,"linkType":13,"id":14},{"sys":10901},{"id":21,"type":12,"linkType":22},{"sys":10903},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10905,"metaTitle":435,"metaDescription":436,"mainTitle":10906,"subtitle":454,"heroImage":10921,"ctaButton":477,"ctaLink":478},[434],{"data":10907,"content":10908,"nodeType":410},{},[10909,10915],{"data":10910,"content":10911,"nodeType":447},{},[10912],{"data":10913,"marks":10914,"value":446,"nodeType":83},{},[],{"data":10916,"content":10917,"nodeType":105},{},[10918],{"data":10919,"marks":10920,"value":325,"nodeType":83},{},[],{"metadata":10922,"sys":10925,"fields":10930},{"tags":10923,"concepts":10924},[],[],{"space":10926,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10928,"publishedVersion":24,"revision":45,"locale":29},{"sys":10927},{"type":12,"linkType":13,"id":14},{"sys":10929},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10931},{"url":469,"details":10932,"fileName":475,"contentType":476},{"size":471,"image":10933},{"width":473,"height":474},{"sys":10935,"fields":10938},{"id":10936,"createdAt":10937},"7E9yZhAIKrFZ7yOvtxRqlX","2025-05-27T14:01:59.319Z",{"title":10939,"slug":10940,"articleIntro":10939,"category":10941},"6458 - Cotisations aux autres organismes sociaux","compte-6458-cotisations-aux-autres-organismes-sociaux",[10942],{"metadata":10943,"sys":10946,"fields":10953},{"tags":10944,"concepts":10945},[],[],{"space":10947,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10949,"publishedVersion":425,"revision":24,"contentType":10951,"locale":29},{"sys":10948},{"type":12,"linkType":13,"id":14},{"sys":10950},{"id":21,"type":12,"linkType":22},{"sys":10952},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":10954,"metaTitle":435,"metaDescription":436,"mainTitle":10955,"subtitle":454,"heroImage":10970,"ctaButton":477,"ctaLink":478},[434],{"data":10956,"content":10957,"nodeType":410},{},[10958,10964],{"data":10959,"content":10960,"nodeType":447},{},[10961],{"data":10962,"marks":10963,"value":446,"nodeType":83},{},[],{"data":10965,"content":10966,"nodeType":105},{},[10967],{"data":10968,"marks":10969,"value":325,"nodeType":83},{},[],{"metadata":10971,"sys":10974,"fields":10979},{"tags":10972,"concepts":10973},[],[],{"space":10975,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":10977,"publishedVersion":24,"revision":45,"locale":29},{"sys":10976},{"type":12,"linkType":13,"id":14},{"sys":10978},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":10980},{"url":469,"details":10981,"fileName":475,"contentType":476},{"size":471,"image":10982},{"width":473,"height":474},{"sys":10984,"fields":10987},{"id":10985,"createdAt":10986},"1qEMPvn71ZHWRK7eVrR4ka","2025-04-25T13:18:12.110Z",{"title":10988,"slug":10989,"articleIntro":10988,"category":10990},"Compte 205 - Concessions et droits similaires, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-205-concessions-et-droits-similaires-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[10991],{"metadata":10992,"sys":10995,"fields":11002},{"tags":10993,"concepts":10994},[],[],{"space":10996,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":10998,"publishedVersion":425,"revision":24,"contentType":11000,"locale":29},{"sys":10997},{"type":12,"linkType":13,"id":14},{"sys":10999},{"id":21,"type":12,"linkType":22},{"sys":11001},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11003,"metaTitle":435,"metaDescription":436,"mainTitle":11004,"subtitle":454,"heroImage":11019,"ctaButton":477,"ctaLink":478},[434],{"data":11005,"content":11006,"nodeType":410},{},[11007,11013],{"data":11008,"content":11009,"nodeType":447},{},[11010],{"data":11011,"marks":11012,"value":446,"nodeType":83},{},[],{"data":11014,"content":11015,"nodeType":105},{},[11016],{"data":11017,"marks":11018,"value":325,"nodeType":83},{},[],{"metadata":11020,"sys":11023,"fields":11028},{"tags":11021,"concepts":11022},[],[],{"space":11024,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11026,"publishedVersion":24,"revision":45,"locale":29},{"sys":11025},{"type":12,"linkType":13,"id":14},{"sys":11027},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11029},{"url":469,"details":11030,"fileName":475,"contentType":476},{"size":471,"image":11031},{"width":473,"height":474},{"sys":11033,"fields":11036},{"id":11034,"createdAt":11035},"WOiUVF4DAwOEaBx6nl2dh","2025-04-25T13:18:52.230Z",{"title":11037,"slug":11038,"articleIntro":11037,"category":11039},"Compte 4486 - Charges à payer","compte-4486-charges-a-payer",[11040],{"metadata":11041,"sys":11044,"fields":11051},{"tags":11042,"concepts":11043},[],[],{"space":11045,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11047,"publishedVersion":425,"revision":24,"contentType":11049,"locale":29},{"sys":11046},{"type":12,"linkType":13,"id":14},{"sys":11048},{"id":21,"type":12,"linkType":22},{"sys":11050},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11052,"metaTitle":435,"metaDescription":436,"mainTitle":11053,"subtitle":454,"heroImage":11068,"ctaButton":477,"ctaLink":478},[434],{"data":11054,"content":11055,"nodeType":410},{},[11056,11062],{"data":11057,"content":11058,"nodeType":447},{},[11059],{"data":11060,"marks":11061,"value":446,"nodeType":83},{},[],{"data":11063,"content":11064,"nodeType":105},{},[11065],{"data":11066,"marks":11067,"value":325,"nodeType":83},{},[],{"metadata":11069,"sys":11072,"fields":11077},{"tags":11070,"concepts":11071},[],[],{"space":11073,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11075,"publishedVersion":24,"revision":45,"locale":29},{"sys":11074},{"type":12,"linkType":13,"id":14},{"sys":11076},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11078},{"url":469,"details":11079,"fileName":475,"contentType":476},{"size":471,"image":11080},{"width":473,"height":474},{"sys":11082,"fields":11085},{"id":11083,"createdAt":11084},"5Kk8NGqGOwHVuF87wRYkb8","2025-04-25T13:19:42.151Z",{"title":11086,"slug":11087,"articleIntro":11086,"category":11088},"Compte 6233 - Foires et expositions","compte-6233-foires-et-expositions",[11089],{"metadata":11090,"sys":11093,"fields":11100},{"tags":11091,"concepts":11092},[],[],{"space":11094,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11096,"publishedVersion":425,"revision":24,"contentType":11098,"locale":29},{"sys":11095},{"type":12,"linkType":13,"id":14},{"sys":11097},{"id":21,"type":12,"linkType":22},{"sys":11099},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11101,"metaTitle":435,"metaDescription":436,"mainTitle":11102,"subtitle":454,"heroImage":11117,"ctaButton":477,"ctaLink":478},[434],{"data":11103,"content":11104,"nodeType":410},{},[11105,11111],{"data":11106,"content":11107,"nodeType":447},{},[11108],{"data":11109,"marks":11110,"value":446,"nodeType":83},{},[],{"data":11112,"content":11113,"nodeType":105},{},[11114],{"data":11115,"marks":11116,"value":325,"nodeType":83},{},[],{"metadata":11118,"sys":11121,"fields":11126},{"tags":11119,"concepts":11120},[],[],{"space":11122,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11124,"publishedVersion":24,"revision":45,"locale":29},{"sys":11123},{"type":12,"linkType":13,"id":14},{"sys":11125},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11127},{"url":469,"details":11128,"fileName":475,"contentType":476},{"size":471,"image":11129},{"width":473,"height":474},{"sys":11131,"fields":11134},{"id":11132,"createdAt":11133},"WpBUeIRYs18KHMgxwdym8","2025-04-25T13:19:05.484Z",{"title":11135,"slug":11136,"articleIntro":11135,"category":11137},"Compte 46 - Débiteurs et créditeurs divers","compte-46-debiteurs-et-creditieurs-divers",[11138],{"metadata":11139,"sys":11142,"fields":11149},{"tags":11140,"concepts":11141},[],[],{"space":11143,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11145,"publishedVersion":425,"revision":24,"contentType":11147,"locale":29},{"sys":11144},{"type":12,"linkType":13,"id":14},{"sys":11146},{"id":21,"type":12,"linkType":22},{"sys":11148},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11150,"metaTitle":435,"metaDescription":436,"mainTitle":11151,"subtitle":454,"heroImage":11166,"ctaButton":477,"ctaLink":478},[434],{"data":11152,"content":11153,"nodeType":410},{},[11154,11160],{"data":11155,"content":11156,"nodeType":447},{},[11157],{"data":11158,"marks":11159,"value":446,"nodeType":83},{},[],{"data":11161,"content":11162,"nodeType":105},{},[11163],{"data":11164,"marks":11165,"value":325,"nodeType":83},{},[],{"metadata":11167,"sys":11170,"fields":11175},{"tags":11168,"concepts":11169},[],[],{"space":11171,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11173,"publishedVersion":24,"revision":45,"locale":29},{"sys":11172},{"type":12,"linkType":13,"id":14},{"sys":11174},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11176},{"url":469,"details":11177,"fileName":475,"contentType":476},{"size":471,"image":11178},{"width":473,"height":474},{"sys":11180,"fields":11183},{"id":11181,"createdAt":11182},"7eGWKAAxgi6OcLjUGaAAeO","2025-05-27T13:57:59.151Z",{"title":11184,"slug":11185,"articleIntro":11184,"category":11186},"2961 - Titres de participation","compte-2961-titres-de-participation",[11187],{"metadata":11188,"sys":11191,"fields":11198},{"tags":11189,"concepts":11190},[],[],{"space":11192,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11194,"publishedVersion":425,"revision":24,"contentType":11196,"locale":29},{"sys":11193},{"type":12,"linkType":13,"id":14},{"sys":11195},{"id":21,"type":12,"linkType":22},{"sys":11197},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11199,"metaTitle":435,"metaDescription":436,"mainTitle":11200,"subtitle":454,"heroImage":11215,"ctaButton":477,"ctaLink":478},[434],{"data":11201,"content":11202,"nodeType":410},{},[11203,11209],{"data":11204,"content":11205,"nodeType":447},{},[11206],{"data":11207,"marks":11208,"value":446,"nodeType":83},{},[],{"data":11210,"content":11211,"nodeType":105},{},[11212],{"data":11213,"marks":11214,"value":325,"nodeType":83},{},[],{"metadata":11216,"sys":11219,"fields":11224},{"tags":11217,"concepts":11218},[],[],{"space":11220,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11222,"publishedVersion":24,"revision":45,"locale":29},{"sys":11221},{"type":12,"linkType":13,"id":14},{"sys":11223},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11225},{"url":469,"details":11226,"fileName":475,"contentType":476},{"size":471,"image":11227},{"width":473,"height":474},{"sys":11229,"fields":11232},{"id":11230,"createdAt":11231},"5496OVOiAYbzyeMeKXroAj","2025-04-25T13:19:18.600Z",{"title":11233,"slug":11234,"articleIntro":11233,"category":11235},"Compte 602 - Achats stockés - Autres approvisionnements","compte-602-achats-stockes-autres-approvisionnements",[11236],{"metadata":11237,"sys":11240,"fields":11247},{"tags":11238,"concepts":11239},[],[],{"space":11241,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11243,"publishedVersion":425,"revision":24,"contentType":11245,"locale":29},{"sys":11242},{"type":12,"linkType":13,"id":14},{"sys":11244},{"id":21,"type":12,"linkType":22},{"sys":11246},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11248,"metaTitle":435,"metaDescription":436,"mainTitle":11249,"subtitle":454,"heroImage":11264,"ctaButton":477,"ctaLink":478},[434],{"data":11250,"content":11251,"nodeType":410},{},[11252,11258],{"data":11253,"content":11254,"nodeType":447},{},[11255],{"data":11256,"marks":11257,"value":446,"nodeType":83},{},[],{"data":11259,"content":11260,"nodeType":105},{},[11261],{"data":11262,"marks":11263,"value":325,"nodeType":83},{},[],{"metadata":11265,"sys":11268,"fields":11273},{"tags":11266,"concepts":11267},[],[],{"space":11269,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11271,"publishedVersion":24,"revision":45,"locale":29},{"sys":11270},{"type":12,"linkType":13,"id":14},{"sys":11272},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11274},{"url":469,"details":11275,"fileName":475,"contentType":476},{"size":471,"image":11276},{"width":473,"height":474},{"sys":11278,"fields":11281},{"id":11279,"createdAt":11280},"2b03eAVrXXb6kqQjKReC0B","2025-04-25T13:20:22.234Z",{"title":11282,"slug":11283,"articleIntro":-1,"category":11284},"Compte 77 - Produits exceptionnels","compte-77-produits-exceptionnels",[11285],{"metadata":11286,"sys":11289,"fields":11296},{"tags":11287,"concepts":11288},[],[],{"space":11290,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11292,"publishedVersion":425,"revision":24,"contentType":11294,"locale":29},{"sys":11291},{"type":12,"linkType":13,"id":14},{"sys":11293},{"id":21,"type":12,"linkType":22},{"sys":11295},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11297,"metaTitle":435,"metaDescription":436,"mainTitle":11298,"subtitle":454,"heroImage":11313,"ctaButton":477,"ctaLink":478},[434],{"data":11299,"content":11300,"nodeType":410},{},[11301,11307],{"data":11302,"content":11303,"nodeType":447},{},[11304],{"data":11305,"marks":11306,"value":446,"nodeType":83},{},[],{"data":11308,"content":11309,"nodeType":105},{},[11310],{"data":11311,"marks":11312,"value":325,"nodeType":83},{},[],{"metadata":11314,"sys":11317,"fields":11322},{"tags":11315,"concepts":11316},[],[],{"space":11318,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11320,"publishedVersion":24,"revision":45,"locale":29},{"sys":11319},{"type":12,"linkType":13,"id":14},{"sys":11321},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11323},{"url":469,"details":11324,"fileName":475,"contentType":476},{"size":471,"image":11325},{"width":473,"height":474},{"sys":11327,"fields":11330},{"id":11328,"createdAt":11329},"1b3We0pLWzj2FwsIkd8gNR","2025-05-27T13:57:59.198Z",{"title":11331,"slug":11332,"articleIntro":11331,"category":11333},"331 - Produits en cours","compte-331-produits-en-cours",[11334],{"metadata":11335,"sys":11338,"fields":11345},{"tags":11336,"concepts":11337},[],[],{"space":11339,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11341,"publishedVersion":425,"revision":24,"contentType":11343,"locale":29},{"sys":11340},{"type":12,"linkType":13,"id":14},{"sys":11342},{"id":21,"type":12,"linkType":22},{"sys":11344},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11346,"metaTitle":435,"metaDescription":436,"mainTitle":11347,"subtitle":454,"heroImage":11362,"ctaButton":477,"ctaLink":478},[434],{"data":11348,"content":11349,"nodeType":410},{},[11350,11356],{"data":11351,"content":11352,"nodeType":447},{},[11353],{"data":11354,"marks":11355,"value":446,"nodeType":83},{},[],{"data":11357,"content":11358,"nodeType":105},{},[11359],{"data":11360,"marks":11361,"value":325,"nodeType":83},{},[],{"metadata":11363,"sys":11366,"fields":11371},{"tags":11364,"concepts":11365},[],[],{"space":11367,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11369,"publishedVersion":24,"revision":45,"locale":29},{"sys":11368},{"type":12,"linkType":13,"id":14},{"sys":11370},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11372},{"url":469,"details":11373,"fileName":475,"contentType":476},{"size":471,"image":11374},{"width":473,"height":474},{"sys":11376,"fields":11379},{"id":11377,"createdAt":11378},"3hDKDhroYen3NamwAvgDui","2025-04-25T13:19:30.379Z",{"title":11380,"slug":11381,"articleIntro":11380,"category":11382},"Compte 6211 - Personnel intérimaire","compte-6211-personnel-interimaire",[11383],{"metadata":11384,"sys":11387,"fields":11394},{"tags":11385,"concepts":11386},[],[],{"space":11388,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11390,"publishedVersion":425,"revision":24,"contentType":11392,"locale":29},{"sys":11389},{"type":12,"linkType":13,"id":14},{"sys":11391},{"id":21,"type":12,"linkType":22},{"sys":11393},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11395,"metaTitle":435,"metaDescription":436,"mainTitle":11396,"subtitle":454,"heroImage":11411,"ctaButton":477,"ctaLink":478},[434],{"data":11397,"content":11398,"nodeType":410},{},[11399,11405],{"data":11400,"content":11401,"nodeType":447},{},[11402],{"data":11403,"marks":11404,"value":446,"nodeType":83},{},[],{"data":11406,"content":11407,"nodeType":105},{},[11408],{"data":11409,"marks":11410,"value":325,"nodeType":83},{},[],{"metadata":11412,"sys":11415,"fields":11420},{"tags":11413,"concepts":11414},[],[],{"space":11416,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11418,"publishedVersion":24,"revision":45,"locale":29},{"sys":11417},{"type":12,"linkType":13,"id":14},{"sys":11419},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11421},{"url":469,"details":11422,"fileName":475,"contentType":476},{"size":471,"image":11423},{"width":473,"height":474},{"sys":11425,"fields":11428},{"id":11426,"createdAt":11427},"4uQ2uQouGrC4V5L0GZhtBz","2025-04-25T13:18:58.646Z",{"title":11429,"slug":11430,"articleIntro":-1,"category":11431},"Compte 4761 - Différence de conversion - Actif : Diminution de créances","compte-4761-difference-de-conversion-actif-diminution-de-creances",[11432],{"metadata":11433,"sys":11436,"fields":11443},{"tags":11434,"concepts":11435},[],[],{"space":11437,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11439,"publishedVersion":425,"revision":24,"contentType":11441,"locale":29},{"sys":11438},{"type":12,"linkType":13,"id":14},{"sys":11440},{"id":21,"type":12,"linkType":22},{"sys":11442},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11444,"metaTitle":435,"metaDescription":436,"mainTitle":11445,"subtitle":454,"heroImage":11460,"ctaButton":477,"ctaLink":478},[434],{"data":11446,"content":11447,"nodeType":410},{},[11448,11454],{"data":11449,"content":11450,"nodeType":447},{},[11451],{"data":11452,"marks":11453,"value":446,"nodeType":83},{},[],{"data":11455,"content":11456,"nodeType":105},{},[11457],{"data":11458,"marks":11459,"value":325,"nodeType":83},{},[],{"metadata":11461,"sys":11464,"fields":11469},{"tags":11462,"concepts":11463},[],[],{"space":11465,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11467,"publishedVersion":24,"revision":45,"locale":29},{"sys":11466},{"type":12,"linkType":13,"id":14},{"sys":11468},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11470},{"url":469,"details":11471,"fileName":475,"contentType":476},{"size":471,"image":11472},{"width":473,"height":474},{"sys":11474,"fields":11477},{"id":11475,"createdAt":11476},"1vWNTDF49vNBc2jaVGafIh","2025-04-25T13:20:10.342Z",{"title":11478,"slug":11479,"articleIntro":-1,"category":11480},"Compte 6817 - Dotations pour dépréciations des actifs circulants","compte-6817-dotations-pour-depreciations-des-actifs-circulants",[11481],{"metadata":11482,"sys":11485,"fields":11492},{"tags":11483,"concepts":11484},[],[],{"space":11486,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11488,"publishedVersion":425,"revision":24,"contentType":11490,"locale":29},{"sys":11487},{"type":12,"linkType":13,"id":14},{"sys":11489},{"id":21,"type":12,"linkType":22},{"sys":11491},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11493,"metaTitle":435,"metaDescription":436,"mainTitle":11494,"subtitle":454,"heroImage":11509,"ctaButton":477,"ctaLink":478},[434],{"data":11495,"content":11496,"nodeType":410},{},[11497,11503],{"data":11498,"content":11499,"nodeType":447},{},[11500],{"data":11501,"marks":11502,"value":446,"nodeType":83},{},[],{"data":11504,"content":11505,"nodeType":105},{},[11506],{"data":11507,"marks":11508,"value":325,"nodeType":83},{},[],{"metadata":11510,"sys":11513,"fields":11518},{"tags":11511,"concepts":11512},[],[],{"space":11514,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11516,"publishedVersion":24,"revision":45,"locale":29},{"sys":11515},{"type":12,"linkType":13,"id":14},{"sys":11517},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11519},{"url":469,"details":11520,"fileName":475,"contentType":476},{"size":471,"image":11521},{"width":473,"height":474},{"sys":11523,"fields":11526},{"id":11524,"createdAt":11525},"2Gi7Unr8IehVm6MsOm2zaP","2025-04-25T13:19:22.113Z",{"title":11527,"slug":11528,"articleIntro":11527,"category":11529},"Compte 60 - Achats","compte-60-achats",[11530],{"metadata":11531,"sys":11534,"fields":11541},{"tags":11532,"concepts":11533},[],[],{"space":11535,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11537,"publishedVersion":425,"revision":24,"contentType":11539,"locale":29},{"sys":11536},{"type":12,"linkType":13,"id":14},{"sys":11538},{"id":21,"type":12,"linkType":22},{"sys":11540},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11542,"metaTitle":435,"metaDescription":436,"mainTitle":11543,"subtitle":454,"heroImage":11558,"ctaButton":477,"ctaLink":478},[434],{"data":11544,"content":11545,"nodeType":410},{},[11546,11552],{"data":11547,"content":11548,"nodeType":447},{},[11549],{"data":11550,"marks":11551,"value":446,"nodeType":83},{},[],{"data":11553,"content":11554,"nodeType":105},{},[11555],{"data":11556,"marks":11557,"value":325,"nodeType":83},{},[],{"metadata":11559,"sys":11562,"fields":11567},{"tags":11560,"concepts":11561},[],[],{"space":11563,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11565,"publishedVersion":24,"revision":45,"locale":29},{"sys":11564},{"type":12,"linkType":13,"id":14},{"sys":11566},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11568},{"url":469,"details":11569,"fileName":475,"contentType":476},{"size":471,"image":11570},{"width":473,"height":474},{"sys":11572,"fields":11575},{"id":11573,"createdAt":11574},"1JxoFGi0GmGX4QqjkFdjes","2025-05-27T14:03:39.357Z",{"title":11576,"slug":11577,"articleIntro":11576,"category":11578},"7611 - Revenus des titres de participation","compte-7611-revenus-des-titres-de-participation",[11579],{"metadata":11580,"sys":11583,"fields":11590},{"tags":11581,"concepts":11582},[],[],{"space":11584,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11586,"publishedVersion":425,"revision":24,"contentType":11588,"locale":29},{"sys":11585},{"type":12,"linkType":13,"id":14},{"sys":11587},{"id":21,"type":12,"linkType":22},{"sys":11589},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11591,"metaTitle":435,"metaDescription":436,"mainTitle":11592,"subtitle":454,"heroImage":11607,"ctaButton":477,"ctaLink":478},[434],{"data":11593,"content":11594,"nodeType":410},{},[11595,11601],{"data":11596,"content":11597,"nodeType":447},{},[11598],{"data":11599,"marks":11600,"value":446,"nodeType":83},{},[],{"data":11602,"content":11603,"nodeType":105},{},[11604],{"data":11605,"marks":11606,"value":325,"nodeType":83},{},[],{"metadata":11608,"sys":11611,"fields":11616},{"tags":11609,"concepts":11610},[],[],{"space":11612,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11614,"publishedVersion":24,"revision":45,"locale":29},{"sys":11613},{"type":12,"linkType":13,"id":14},{"sys":11615},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11617},{"url":469,"details":11618,"fileName":475,"contentType":476},{"size":471,"image":11619},{"width":473,"height":474},{"sys":11621,"fields":11624},{"id":11622,"createdAt":11623},"19xTEvL9J1yD6t0hfAA8jO","2025-04-25T13:19:58.561Z",{"title":11625,"slug":11626,"articleIntro":11625,"category":11627},"Compte 651 - Redevances pour concessions, brevets, licences, marques, procédés, logiciels, droits et valeurs similaires","compte-651-redevances-pour-concessions-brevets-licences-marques-procedes-logiciels-droits-et-valeurs-similaires",[11628],{"metadata":11629,"sys":11632,"fields":11639},{"tags":11630,"concepts":11631},[],[],{"space":11633,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11635,"publishedVersion":425,"revision":24,"contentType":11637,"locale":29},{"sys":11634},{"type":12,"linkType":13,"id":14},{"sys":11636},{"id":21,"type":12,"linkType":22},{"sys":11638},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11640,"metaTitle":435,"metaDescription":436,"mainTitle":11641,"subtitle":454,"heroImage":11656,"ctaButton":477,"ctaLink":478},[434],{"data":11642,"content":11643,"nodeType":410},{},[11644,11650],{"data":11645,"content":11646,"nodeType":447},{},[11647],{"data":11648,"marks":11649,"value":446,"nodeType":83},{},[],{"data":11651,"content":11652,"nodeType":105},{},[11653],{"data":11654,"marks":11655,"value":325,"nodeType":83},{},[],{"metadata":11657,"sys":11660,"fields":11665},{"tags":11658,"concepts":11659},[],[],{"space":11661,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11663,"publishedVersion":24,"revision":45,"locale":29},{"sys":11662},{"type":12,"linkType":13,"id":14},{"sys":11664},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11666},{"url":469,"details":11667,"fileName":475,"contentType":476},{"size":471,"image":11668},{"width":473,"height":474},{"sys":11670,"fields":11673},{"id":11671,"createdAt":11672},"57cfh7MK4oFxpgOKTdLO5D","2025-05-27T13:56:49.150Z",{"title":11674,"slug":11675,"articleIntro":11674,"category":11676},"2013 - Frais d'augmentation de capital et d'opérations diverses (fusions, scissions, transformations)","compte-2013-frais-d-augmentation-de-capital-et-d-operations-diverses-fusions-scissions-transformations",[11677],{"metadata":11678,"sys":11681,"fields":11688},{"tags":11679,"concepts":11680},[],[],{"space":11682,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11684,"publishedVersion":425,"revision":24,"contentType":11686,"locale":29},{"sys":11683},{"type":12,"linkType":13,"id":14},{"sys":11685},{"id":21,"type":12,"linkType":22},{"sys":11687},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11689,"metaTitle":435,"metaDescription":436,"mainTitle":11690,"subtitle":454,"heroImage":11705,"ctaButton":477,"ctaLink":478},[434],{"data":11691,"content":11692,"nodeType":410},{},[11693,11699],{"data":11694,"content":11695,"nodeType":447},{},[11696],{"data":11697,"marks":11698,"value":446,"nodeType":83},{},[],{"data":11700,"content":11701,"nodeType":105},{},[11702],{"data":11703,"marks":11704,"value":325,"nodeType":83},{},[],{"metadata":11706,"sys":11709,"fields":11714},{"tags":11707,"concepts":11708},[],[],{"space":11710,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11712,"publishedVersion":24,"revision":45,"locale":29},{"sys":11711},{"type":12,"linkType":13,"id":14},{"sys":11713},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11715},{"url":469,"details":11716,"fileName":475,"contentType":476},{"size":471,"image":11717},{"width":473,"height":474},{"sys":11719,"fields":11722},{"id":11720,"createdAt":11721},"6WrHysVoms6jYzOltDhfl2","2025-04-25T13:20:25.615Z",{"title":11723,"slug":11724,"articleIntro":-1,"category":11725},"Compte 765 - Escomptes obtenus","compte-765-escomptes-obtenus",[11726],{"metadata":11727,"sys":11730,"fields":11737},{"tags":11728,"concepts":11729},[],[],{"space":11731,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11733,"publishedVersion":425,"revision":24,"contentType":11735,"locale":29},{"sys":11732},{"type":12,"linkType":13,"id":14},{"sys":11734},{"id":21,"type":12,"linkType":22},{"sys":11736},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11738,"metaTitle":435,"metaDescription":436,"mainTitle":11739,"subtitle":454,"heroImage":11754,"ctaButton":477,"ctaLink":478},[434],{"data":11740,"content":11741,"nodeType":410},{},[11742,11748],{"data":11743,"content":11744,"nodeType":447},{},[11745],{"data":11746,"marks":11747,"value":446,"nodeType":83},{},[],{"data":11749,"content":11750,"nodeType":105},{},[11751],{"data":11752,"marks":11753,"value":325,"nodeType":83},{},[],{"metadata":11755,"sys":11758,"fields":11763},{"tags":11756,"concepts":11757},[],[],{"space":11759,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11761,"publishedVersion":24,"revision":45,"locale":29},{"sys":11760},{"type":12,"linkType":13,"id":14},{"sys":11762},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11764},{"url":469,"details":11765,"fileName":475,"contentType":476},{"size":471,"image":11766},{"width":473,"height":474},{"sys":11768,"fields":11771},{"id":11769,"createdAt":11770},"1CKSpiPywLGQlViVRZ7d67","2025-05-27T13:58:49.202Z",{"title":11772,"slug":11773,"articleIntro":11772,"category":11774},"4287 - Produits à recevoir","compte-4287-produits-a-recevoir",[11775],{"metadata":11776,"sys":11779,"fields":11786},{"tags":11777,"concepts":11778},[],[],{"space":11780,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11782,"publishedVersion":425,"revision":24,"contentType":11784,"locale":29},{"sys":11781},{"type":12,"linkType":13,"id":14},{"sys":11783},{"id":21,"type":12,"linkType":22},{"sys":11785},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11787,"metaTitle":435,"metaDescription":436,"mainTitle":11788,"subtitle":454,"heroImage":11803,"ctaButton":477,"ctaLink":478},[434],{"data":11789,"content":11790,"nodeType":410},{},[11791,11797],{"data":11792,"content":11793,"nodeType":447},{},[11794],{"data":11795,"marks":11796,"value":446,"nodeType":83},{},[],{"data":11798,"content":11799,"nodeType":105},{},[11800],{"data":11801,"marks":11802,"value":325,"nodeType":83},{},[],{"metadata":11804,"sys":11807,"fields":11812},{"tags":11805,"concepts":11806},[],[],{"space":11808,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11810,"publishedVersion":24,"revision":45,"locale":29},{"sys":11809},{"type":12,"linkType":13,"id":14},{"sys":11811},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11813},{"url":469,"details":11814,"fileName":475,"contentType":476},{"size":471,"image":11815},{"width":473,"height":474},{"sys":11817,"fields":11820},{"id":11818,"createdAt":11819},"1BIUiKv6fQjE111ZULwhcR","2025-05-27T14:02:39.314Z",{"title":11821,"slug":11822,"articleIntro":11821,"category":11823},"6812 - Dotations aux amortissements des charges d'exploitation à répartir","compte-6812-dotations-aux-amortissements-des-charges-d-exploitation-a-repartir",[11824],{"metadata":11825,"sys":11828,"fields":11835},{"tags":11826,"concepts":11827},[],[],{"space":11829,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11831,"publishedVersion":425,"revision":24,"contentType":11833,"locale":29},{"sys":11830},{"type":12,"linkType":13,"id":14},{"sys":11832},{"id":21,"type":12,"linkType":22},{"sys":11834},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11836,"metaTitle":435,"metaDescription":436,"mainTitle":11837,"subtitle":454,"heroImage":11852,"ctaButton":477,"ctaLink":478},[434],{"data":11838,"content":11839,"nodeType":410},{},[11840,11846],{"data":11841,"content":11842,"nodeType":447},{},[11843],{"data":11844,"marks":11845,"value":446,"nodeType":83},{},[],{"data":11847,"content":11848,"nodeType":105},{},[11849],{"data":11850,"marks":11851,"value":325,"nodeType":83},{},[],{"metadata":11853,"sys":11856,"fields":11861},{"tags":11854,"concepts":11855},[],[],{"space":11857,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11859,"publishedVersion":24,"revision":45,"locale":29},{"sys":11858},{"type":12,"linkType":13,"id":14},{"sys":11860},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11862},{"url":469,"details":11863,"fileName":475,"contentType":476},{"size":471,"image":11864},{"width":473,"height":474},{"sys":11866,"fields":11869},{"id":11867,"createdAt":11868},"4kVdSdLvBSCpwNNFzLzom2","2025-05-27T13:58:09.206Z",{"title":11870,"slug":11871,"articleIntro":11870,"category":11872},"335 - Travaux en cours","compte-335-travaux-en-cours",[11873],{"metadata":11874,"sys":11877,"fields":11884},{"tags":11875,"concepts":11876},[],[],{"space":11878,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11880,"publishedVersion":425,"revision":24,"contentType":11882,"locale":29},{"sys":11879},{"type":12,"linkType":13,"id":14},{"sys":11881},{"id":21,"type":12,"linkType":22},{"sys":11883},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11885,"metaTitle":435,"metaDescription":436,"mainTitle":11886,"subtitle":454,"heroImage":11901,"ctaButton":477,"ctaLink":478},[434],{"data":11887,"content":11888,"nodeType":410},{},[11889,11895],{"data":11890,"content":11891,"nodeType":447},{},[11892],{"data":11893,"marks":11894,"value":446,"nodeType":83},{},[],{"data":11896,"content":11897,"nodeType":105},{},[11898],{"data":11899,"marks":11900,"value":325,"nodeType":83},{},[],{"metadata":11902,"sys":11905,"fields":11910},{"tags":11903,"concepts":11904},[],[],{"space":11906,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11908,"publishedVersion":24,"revision":45,"locale":29},{"sys":11907},{"type":12,"linkType":13,"id":14},{"sys":11909},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11911},{"url":469,"details":11912,"fileName":475,"contentType":476},{"size":471,"image":11913},{"width":473,"height":474},{"sys":11915,"fields":11918},{"id":11916,"createdAt":11917},"ampdGsU3NfHwf3XPJw9hA","2025-05-27T13:59:29.183Z",{"title":11919,"slug":11920,"articleIntro":11919,"category":11921},"464 - Dettes sur acquisitions de valeurs mobilières de placement","compte-464-dettes-sur-acquisitions-de-valeurs-mobilieres-de-placement",[11922],{"metadata":11923,"sys":11926,"fields":11933},{"tags":11924,"concepts":11925},[],[],{"space":11927,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11929,"publishedVersion":425,"revision":24,"contentType":11931,"locale":29},{"sys":11928},{"type":12,"linkType":13,"id":14},{"sys":11930},{"id":21,"type":12,"linkType":22},{"sys":11932},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11934,"metaTitle":435,"metaDescription":436,"mainTitle":11935,"subtitle":454,"heroImage":11950,"ctaButton":477,"ctaLink":478},[434],{"data":11936,"content":11937,"nodeType":410},{},[11938,11944],{"data":11939,"content":11940,"nodeType":447},{},[11941],{"data":11942,"marks":11943,"value":446,"nodeType":83},{},[],{"data":11945,"content":11946,"nodeType":105},{},[11947],{"data":11948,"marks":11949,"value":325,"nodeType":83},{},[],{"metadata":11951,"sys":11954,"fields":11959},{"tags":11952,"concepts":11953},[],[],{"space":11955,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":11957,"publishedVersion":24,"revision":45,"locale":29},{"sys":11956},{"type":12,"linkType":13,"id":14},{"sys":11958},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":11960},{"url":469,"details":11961,"fileName":475,"contentType":476},{"size":471,"image":11962},{"width":473,"height":474},{"sys":11964,"fields":11967},{"id":11965,"createdAt":11966},"QO2BqtoF7WJb1DaEWCXGh","2025-04-25T13:18:38.677Z",{"title":11968,"slug":11969,"articleIntro":-1,"category":11970},"Compte 421 - Personnel - Rémunérations dues","compte-421-personnel-remunerations-dues",[11971],{"metadata":11972,"sys":11975,"fields":11982},{"tags":11973,"concepts":11974},[],[],{"space":11976,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":11978,"publishedVersion":425,"revision":24,"contentType":11980,"locale":29},{"sys":11977},{"type":12,"linkType":13,"id":14},{"sys":11979},{"id":21,"type":12,"linkType":22},{"sys":11981},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":11983,"metaTitle":435,"metaDescription":436,"mainTitle":11984,"subtitle":454,"heroImage":11999,"ctaButton":477,"ctaLink":478},[434],{"data":11985,"content":11986,"nodeType":410},{},[11987,11993],{"data":11988,"content":11989,"nodeType":447},{},[11990],{"data":11991,"marks":11992,"value":446,"nodeType":83},{},[],{"data":11994,"content":11995,"nodeType":105},{},[11996],{"data":11997,"marks":11998,"value":325,"nodeType":83},{},[],{"metadata":12000,"sys":12003,"fields":12008},{"tags":12001,"concepts":12002},[],[],{"space":12004,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12006,"publishedVersion":24,"revision":45,"locale":29},{"sys":12005},{"type":12,"linkType":13,"id":14},{"sys":12007},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12009},{"url":469,"details":12010,"fileName":475,"contentType":476},{"size":471,"image":12011},{"width":473,"height":474},{"sys":12013,"fields":12016},{"id":12014,"createdAt":12015},"1hbTDloWWq4eVT0jk8GJpr","2024-02-14T14:11:57.391Z",{"title":12017,"slug":12018,"articleIntro":12019,"category":12020},"Le PCA : plan comptable pour les associations","plan-comptable-associations","Bienvenue dans le monde de la comptabilité des associations ! Comprendre le plan comptable spécifique aux associations est crucial pour une gestion saine et transparente. Que vous soyez une petite association ou une grande structure, ce guide vous aidera à naviguer entre les obligations légales, le bilan et les changements récents. Comment lire un plan comptable détaillé et quand utiliser des comptes spécifiques comme le 6236 ou le 771. N'oubliez pas, une bonne comptabilité est la clé de la réussite de votre association.",[12021],{"metadata":12022,"sys":12025,"fields":12032},{"tags":12023,"concepts":12024},[],[],{"space":12026,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12028,"publishedVersion":425,"revision":24,"contentType":12030,"locale":29},{"sys":12027},{"type":12,"linkType":13,"id":14},{"sys":12029},{"id":21,"type":12,"linkType":22},{"sys":12031},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12033,"metaTitle":435,"metaDescription":436,"mainTitle":12034,"subtitle":454,"heroImage":12049,"ctaButton":477,"ctaLink":478},[434],{"data":12035,"content":12036,"nodeType":410},{},[12037,12043],{"data":12038,"content":12039,"nodeType":447},{},[12040],{"data":12041,"marks":12042,"value":446,"nodeType":83},{},[],{"data":12044,"content":12045,"nodeType":105},{},[12046],{"data":12047,"marks":12048,"value":325,"nodeType":83},{},[],{"metadata":12050,"sys":12053,"fields":12058},{"tags":12051,"concepts":12052},[],[],{"space":12054,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12056,"publishedVersion":24,"revision":45,"locale":29},{"sys":12055},{"type":12,"linkType":13,"id":14},{"sys":12057},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12059},{"url":469,"details":12060,"fileName":475,"contentType":476},{"size":471,"image":12061},{"width":473,"height":474},{"sys":12063,"fields":12066},{"id":12064,"createdAt":12065},"5PlfV832mLX3m9jPJEd9Gs","2025-04-25T13:18:38.652Z",{"title":12067,"slug":12068,"articleIntro":12067,"category":12069},"Compte 427 - Personnel - Oppositions","compte-427-personnel-oppositions",[12070],{"metadata":12071,"sys":12074,"fields":12081},{"tags":12072,"concepts":12073},[],[],{"space":12075,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12077,"publishedVersion":425,"revision":24,"contentType":12079,"locale":29},{"sys":12076},{"type":12,"linkType":13,"id":14},{"sys":12078},{"id":21,"type":12,"linkType":22},{"sys":12080},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12082,"metaTitle":435,"metaDescription":436,"mainTitle":12083,"subtitle":454,"heroImage":12098,"ctaButton":477,"ctaLink":478},[434],{"data":12084,"content":12085,"nodeType":410},{},[12086,12092],{"data":12087,"content":12088,"nodeType":447},{},[12089],{"data":12090,"marks":12091,"value":446,"nodeType":83},{},[],{"data":12093,"content":12094,"nodeType":105},{},[12095],{"data":12096,"marks":12097,"value":325,"nodeType":83},{},[],{"metadata":12099,"sys":12102,"fields":12107},{"tags":12100,"concepts":12101},[],[],{"space":12103,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12105,"publishedVersion":24,"revision":45,"locale":29},{"sys":12104},{"type":12,"linkType":13,"id":14},{"sys":12106},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12108},{"url":469,"details":12109,"fileName":475,"contentType":476},{"size":471,"image":12110},{"width":473,"height":474},{"sys":12112,"fields":12115},{"id":12113,"createdAt":12114},"4Y7TAVR9PgZGAaVCVmPLmv","2025-04-25T13:17:58.554Z",{"title":12116,"slug":12117,"articleIntro":12116,"category":12118},"Compte 120 - Résultat de l'exercice (bénéfice)","compte-120-resultat-de-l-exercice-benefice",[12119],{"metadata":12120,"sys":12123,"fields":12130},{"tags":12121,"concepts":12122},[],[],{"space":12124,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12126,"publishedVersion":425,"revision":24,"contentType":12128,"locale":29},{"sys":12125},{"type":12,"linkType":13,"id":14},{"sys":12127},{"id":21,"type":12,"linkType":22},{"sys":12129},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12131,"metaTitle":435,"metaDescription":436,"mainTitle":12132,"subtitle":454,"heroImage":12147,"ctaButton":477,"ctaLink":478},[434],{"data":12133,"content":12134,"nodeType":410},{},[12135,12141],{"data":12136,"content":12137,"nodeType":447},{},[12138],{"data":12139,"marks":12140,"value":446,"nodeType":83},{},[],{"data":12142,"content":12143,"nodeType":105},{},[12144],{"data":12145,"marks":12146,"value":325,"nodeType":83},{},[],{"metadata":12148,"sys":12151,"fields":12156},{"tags":12149,"concepts":12150},[],[],{"space":12152,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12154,"publishedVersion":24,"revision":45,"locale":29},{"sys":12153},{"type":12,"linkType":13,"id":14},{"sys":12155},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12157},{"url":469,"details":12158,"fileName":475,"contentType":476},{"size":471,"image":12159},{"width":473,"height":474},{"sys":12161,"fields":12164},{"id":12162,"createdAt":12163},"2M5eGodv0tcUn0NI3SQCQL","2025-04-25T13:19:12.151Z",{"title":12165,"slug":12166,"articleIntro":12165,"category":12167},"Compte 511 - Valeurs à l'encaissement","compte-511-valeurs-a-l-encaissement",[12168],{"metadata":12169,"sys":12172,"fields":12179},{"tags":12170,"concepts":12171},[],[],{"space":12173,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12175,"publishedVersion":425,"revision":24,"contentType":12177,"locale":29},{"sys":12174},{"type":12,"linkType":13,"id":14},{"sys":12176},{"id":21,"type":12,"linkType":22},{"sys":12178},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12180,"metaTitle":435,"metaDescription":436,"mainTitle":12181,"subtitle":454,"heroImage":12196,"ctaButton":477,"ctaLink":478},[434],{"data":12182,"content":12183,"nodeType":410},{},[12184,12190],{"data":12185,"content":12186,"nodeType":447},{},[12187],{"data":12188,"marks":12189,"value":446,"nodeType":83},{},[],{"data":12191,"content":12192,"nodeType":105},{},[12193],{"data":12194,"marks":12195,"value":325,"nodeType":83},{},[],{"metadata":12197,"sys":12200,"fields":12205},{"tags":12198,"concepts":12199},[],[],{"space":12201,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12203,"publishedVersion":24,"revision":45,"locale":29},{"sys":12202},{"type":12,"linkType":13,"id":14},{"sys":12204},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12206},{"url":469,"details":12207,"fileName":475,"contentType":476},{"size":471,"image":12208},{"width":473,"height":474},{"sys":12210,"fields":12213},{"id":12211,"createdAt":12212},"3aYAyZ1WNiCw0aMsvLBKZO","2025-05-27T13:56:59.108Z",{"title":12214,"slug":12215,"articleIntro":12214,"category":12216},"2151 - Installations complexes spécialisées","compte-2151-installations-complexes-specialisees",[12217],{"metadata":12218,"sys":12221,"fields":12228},{"tags":12219,"concepts":12220},[],[],{"space":12222,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12224,"publishedVersion":425,"revision":24,"contentType":12226,"locale":29},{"sys":12223},{"type":12,"linkType":13,"id":14},{"sys":12225},{"id":21,"type":12,"linkType":22},{"sys":12227},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12229,"metaTitle":435,"metaDescription":436,"mainTitle":12230,"subtitle":454,"heroImage":12245,"ctaButton":477,"ctaLink":478},[434],{"data":12231,"content":12232,"nodeType":410},{},[12233,12239],{"data":12234,"content":12235,"nodeType":447},{},[12236],{"data":12237,"marks":12238,"value":446,"nodeType":83},{},[],{"data":12240,"content":12241,"nodeType":105},{},[12242],{"data":12243,"marks":12244,"value":325,"nodeType":83},{},[],{"metadata":12246,"sys":12249,"fields":12254},{"tags":12247,"concepts":12248},[],[],{"space":12250,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12252,"publishedVersion":24,"revision":45,"locale":29},{"sys":12251},{"type":12,"linkType":13,"id":14},{"sys":12253},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12255},{"url":469,"details":12256,"fileName":475,"contentType":476},{"size":471,"image":12257},{"width":473,"height":474},{"sys":12259,"fields":12262},{"id":12260,"createdAt":12261},"5EDOqBCWV5BsO6ItgmPy5K","2025-04-25T13:20:10.366Z",{"title":12263,"slug":12264,"articleIntro":-1,"category":12265},"Compte 69 - Participation des salariés - Impôts sur les bénéfices et assimilés","compte-69-participation-des-salaries-impots-sur-les-benefices-et-assimiles",[12266],{"metadata":12267,"sys":12270,"fields":12277},{"tags":12268,"concepts":12269},[],[],{"space":12271,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12273,"publishedVersion":425,"revision":24,"contentType":12275,"locale":29},{"sys":12272},{"type":12,"linkType":13,"id":14},{"sys":12274},{"id":21,"type":12,"linkType":22},{"sys":12276},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12278,"metaTitle":435,"metaDescription":436,"mainTitle":12279,"subtitle":454,"heroImage":12294,"ctaButton":477,"ctaLink":478},[434],{"data":12280,"content":12281,"nodeType":410},{},[12282,12288],{"data":12283,"content":12284,"nodeType":447},{},[12285],{"data":12286,"marks":12287,"value":446,"nodeType":83},{},[],{"data":12289,"content":12290,"nodeType":105},{},[12291],{"data":12292,"marks":12293,"value":325,"nodeType":83},{},[],{"metadata":12295,"sys":12298,"fields":12303},{"tags":12296,"concepts":12297},[],[],{"space":12299,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12301,"publishedVersion":24,"revision":45,"locale":29},{"sys":12300},{"type":12,"linkType":13,"id":14},{"sys":12302},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12304},{"url":469,"details":12305,"fileName":475,"contentType":476},{"size":471,"image":12306},{"width":473,"height":474},{"sys":12308,"fields":12311},{"id":12309,"createdAt":12310},"MhAUqWYtbm55I4eJD6EAc","2025-04-25T13:17:52.055Z",{"title":12312,"slug":12313,"articleIntro":-1,"category":12314},"Compte 1041 - Prime d'émission","compte-1041-prime-d-emission",[12315],{"metadata":12316,"sys":12319,"fields":12326},{"tags":12317,"concepts":12318},[],[],{"space":12320,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12322,"publishedVersion":425,"revision":24,"contentType":12324,"locale":29},{"sys":12321},{"type":12,"linkType":13,"id":14},{"sys":12323},{"id":21,"type":12,"linkType":22},{"sys":12325},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12327,"metaTitle":435,"metaDescription":436,"mainTitle":12328,"subtitle":454,"heroImage":12343,"ctaButton":477,"ctaLink":478},[434],{"data":12329,"content":12330,"nodeType":410},{},[12331,12337],{"data":12332,"content":12333,"nodeType":447},{},[12334],{"data":12335,"marks":12336,"value":446,"nodeType":83},{},[],{"data":12338,"content":12339,"nodeType":105},{},[12340],{"data":12341,"marks":12342,"value":325,"nodeType":83},{},[],{"metadata":12344,"sys":12347,"fields":12352},{"tags":12345,"concepts":12346},[],[],{"space":12348,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12350,"publishedVersion":24,"revision":45,"locale":29},{"sys":12349},{"type":12,"linkType":13,"id":14},{"sys":12351},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12353},{"url":469,"details":12354,"fileName":475,"contentType":476},{"size":471,"image":12355},{"width":473,"height":474},{"sys":12357,"fields":12360},{"id":12358,"createdAt":12359},"7eXcwBEmQro5cEKpxllxBF","2025-04-25T13:20:21.951Z",{"title":12361,"slug":12362,"articleIntro":-1,"category":12363},"Compte 766 - Gains de change financiers","compte-766-gains-de-change-financiers",[12364],{"metadata":12365,"sys":12368,"fields":12375},{"tags":12366,"concepts":12367},[],[],{"space":12369,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12371,"publishedVersion":425,"revision":24,"contentType":12373,"locale":29},{"sys":12370},{"type":12,"linkType":13,"id":14},{"sys":12372},{"id":21,"type":12,"linkType":22},{"sys":12374},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12376,"metaTitle":435,"metaDescription":436,"mainTitle":12377,"subtitle":454,"heroImage":12392,"ctaButton":477,"ctaLink":478},[434],{"data":12378,"content":12379,"nodeType":410},{},[12380,12386],{"data":12381,"content":12382,"nodeType":447},{},[12383],{"data":12384,"marks":12385,"value":446,"nodeType":83},{},[],{"data":12387,"content":12388,"nodeType":105},{},[12389],{"data":12390,"marks":12391,"value":325,"nodeType":83},{},[],{"metadata":12393,"sys":12396,"fields":12401},{"tags":12394,"concepts":12395},[],[],{"space":12397,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12399,"publishedVersion":24,"revision":45,"locale":29},{"sys":12398},{"type":12,"linkType":13,"id":14},{"sys":12400},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12402},{"url":469,"details":12403,"fileName":475,"contentType":476},{"size":471,"image":12404},{"width":473,"height":474},{"sys":12406,"fields":12409},{"id":12407,"createdAt":12408},"lsHcAqD8Mculd4agTjyMt","2025-04-25T13:19:42.242Z",{"title":12410,"slug":12411,"articleIntro":12410,"category":12412},"Compte 625 - Déplacements, missions et réceptions","compte-625-deplacements-missions-et-receptions",[12413],{"metadata":12414,"sys":12417,"fields":12424},{"tags":12415,"concepts":12416},[],[],{"space":12418,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12420,"publishedVersion":425,"revision":24,"contentType":12422,"locale":29},{"sys":12419},{"type":12,"linkType":13,"id":14},{"sys":12421},{"id":21,"type":12,"linkType":22},{"sys":12423},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12425,"metaTitle":435,"metaDescription":436,"mainTitle":12426,"subtitle":454,"heroImage":12441,"ctaButton":477,"ctaLink":478},[434],{"data":12427,"content":12428,"nodeType":410},{},[12429,12435],{"data":12430,"content":12431,"nodeType":447},{},[12432],{"data":12433,"marks":12434,"value":446,"nodeType":83},{},[],{"data":12436,"content":12437,"nodeType":105},{},[12438],{"data":12439,"marks":12440,"value":325,"nodeType":83},{},[],{"metadata":12442,"sys":12445,"fields":12450},{"tags":12443,"concepts":12444},[],[],{"space":12446,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12448,"publishedVersion":24,"revision":45,"locale":29},{"sys":12447},{"type":12,"linkType":13,"id":14},{"sys":12449},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12451},{"url":469,"details":12452,"fileName":475,"contentType":476},{"size":471,"image":12453},{"width":473,"height":474},{"sys":12455,"fields":12458},{"id":12456,"createdAt":12457},"6id7pCuxP1pbutMzasBB3k","2025-04-25T13:18:30.697Z",{"title":12459,"slug":12460,"articleIntro":-1,"category":12461},"Compte 31 - Matières premières et fournitures","compte-31-matieres-premieres-et-fournitures",[12462],{"metadata":12463,"sys":12466,"fields":12473},{"tags":12464,"concepts":12465},[],[],{"space":12467,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12469,"publishedVersion":425,"revision":24,"contentType":12471,"locale":29},{"sys":12468},{"type":12,"linkType":13,"id":14},{"sys":12470},{"id":21,"type":12,"linkType":22},{"sys":12472},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12474,"metaTitle":435,"metaDescription":436,"mainTitle":12475,"subtitle":454,"heroImage":12490,"ctaButton":477,"ctaLink":478},[434],{"data":12476,"content":12477,"nodeType":410},{},[12478,12484],{"data":12479,"content":12480,"nodeType":447},{},[12481],{"data":12482,"marks":12483,"value":446,"nodeType":83},{},[],{"data":12485,"content":12486,"nodeType":105},{},[12487],{"data":12488,"marks":12489,"value":325,"nodeType":83},{},[],{"metadata":12491,"sys":12494,"fields":12499},{"tags":12492,"concepts":12493},[],[],{"space":12495,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12497,"publishedVersion":24,"revision":45,"locale":29},{"sys":12496},{"type":12,"linkType":13,"id":14},{"sys":12498},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12500},{"url":469,"details":12501,"fileName":475,"contentType":476},{"size":471,"image":12502},{"width":473,"height":474},{"sys":12504,"fields":12507},{"id":12505,"createdAt":12506},"4pxXyWfeoLfEndY3Md0lyl","2025-04-25T13:18:38.557Z",{"title":12508,"slug":12509,"articleIntro":-1,"category":12510},"Compte 411 - Clients","compte-411-clients",[12511],{"metadata":12512,"sys":12515,"fields":12522},{"tags":12513,"concepts":12514},[],[],{"space":12516,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12518,"publishedVersion":425,"revision":24,"contentType":12520,"locale":29},{"sys":12517},{"type":12,"linkType":13,"id":14},{"sys":12519},{"id":21,"type":12,"linkType":22},{"sys":12521},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12523,"metaTitle":435,"metaDescription":436,"mainTitle":12524,"subtitle":454,"heroImage":12539,"ctaButton":477,"ctaLink":478},[434],{"data":12525,"content":12526,"nodeType":410},{},[12527,12533],{"data":12528,"content":12529,"nodeType":447},{},[12530],{"data":12531,"marks":12532,"value":446,"nodeType":83},{},[],{"data":12534,"content":12535,"nodeType":105},{},[12536],{"data":12537,"marks":12538,"value":325,"nodeType":83},{},[],{"metadata":12540,"sys":12543,"fields":12548},{"tags":12541,"concepts":12542},[],[],{"space":12544,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12546,"publishedVersion":24,"revision":45,"locale":29},{"sys":12545},{"type":12,"linkType":13,"id":14},{"sys":12547},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12549},{"url":469,"details":12550,"fileName":475,"contentType":476},{"size":471,"image":12551},{"width":473,"height":474},{"sys":12553,"fields":12556},{"id":12554,"createdAt":12555},"1de1dEvZgXnCE1PqVF0XGz","2025-04-25T13:20:08.663Z",{"title":12557,"slug":12558,"articleIntro":-1,"category":12559},"Compte 709 - Rabais, remises et ristournes accordés par l'entreprise","compte-709-rabais-remises-et-ristournes-accordes-par-l-entreprise",[12560],{"metadata":12561,"sys":12564,"fields":12571},{"tags":12562,"concepts":12563},[],[],{"space":12565,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12567,"publishedVersion":425,"revision":24,"contentType":12569,"locale":29},{"sys":12566},{"type":12,"linkType":13,"id":14},{"sys":12568},{"id":21,"type":12,"linkType":22},{"sys":12570},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12572,"metaTitle":435,"metaDescription":436,"mainTitle":12573,"subtitle":454,"heroImage":12588,"ctaButton":477,"ctaLink":478},[434],{"data":12574,"content":12575,"nodeType":410},{},[12576,12582],{"data":12577,"content":12578,"nodeType":447},{},[12579],{"data":12580,"marks":12581,"value":446,"nodeType":83},{},[],{"data":12583,"content":12584,"nodeType":105},{},[12585],{"data":12586,"marks":12587,"value":325,"nodeType":83},{},[],{"metadata":12589,"sys":12592,"fields":12597},{"tags":12590,"concepts":12591},[],[],{"space":12593,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12595,"publishedVersion":24,"revision":45,"locale":29},{"sys":12594},{"type":12,"linkType":13,"id":14},{"sys":12596},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12598},{"url":469,"details":12599,"fileName":475,"contentType":476},{"size":471,"image":12600},{"width":473,"height":474},{"sys":12602,"fields":12605},{"id":12603,"createdAt":12604},"1KARvKK2MmmW3Ise8qgwlc","2025-04-25T13:19:32.150Z",{"title":12606,"slug":12607,"articleIntro":12606,"category":12608},"Compte 623 - Publicité, publications, relations publiques","compte-623-publicite-publications-relations-publiques",[12609],{"metadata":12610,"sys":12613,"fields":12620},{"tags":12611,"concepts":12612},[],[],{"space":12614,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12616,"publishedVersion":425,"revision":24,"contentType":12618,"locale":29},{"sys":12615},{"type":12,"linkType":13,"id":14},{"sys":12617},{"id":21,"type":12,"linkType":22},{"sys":12619},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12621,"metaTitle":435,"metaDescription":436,"mainTitle":12622,"subtitle":454,"heroImage":12637,"ctaButton":477,"ctaLink":478},[434],{"data":12623,"content":12624,"nodeType":410},{},[12625,12631],{"data":12626,"content":12627,"nodeType":447},{},[12628],{"data":12629,"marks":12630,"value":446,"nodeType":83},{},[],{"data":12632,"content":12633,"nodeType":105},{},[12634],{"data":12635,"marks":12636,"value":325,"nodeType":83},{},[],{"metadata":12638,"sys":12641,"fields":12646},{"tags":12639,"concepts":12640},[],[],{"space":12642,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12644,"publishedVersion":24,"revision":45,"locale":29},{"sys":12643},{"type":12,"linkType":13,"id":14},{"sys":12645},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12647},{"url":469,"details":12648,"fileName":475,"contentType":476},{"size":471,"image":12649},{"width":473,"height":474},{"sys":12651,"fields":12654},{"id":12652,"createdAt":12653},"4TArkElCPu0IaqklH401XD","2025-04-25T13:18:28.654Z",{"title":12655,"slug":12656,"articleIntro":12655,"category":12657},"Compte 322 - Fournitures consommables","compte-322-fournitures-consommables",[12658],{"metadata":12659,"sys":12662,"fields":12669},{"tags":12660,"concepts":12661},[],[],{"space":12663,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12665,"publishedVersion":425,"revision":24,"contentType":12667,"locale":29},{"sys":12664},{"type":12,"linkType":13,"id":14},{"sys":12666},{"id":21,"type":12,"linkType":22},{"sys":12668},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12670,"metaTitle":435,"metaDescription":436,"mainTitle":12671,"subtitle":454,"heroImage":12686,"ctaButton":477,"ctaLink":478},[434],{"data":12672,"content":12673,"nodeType":410},{},[12674,12680],{"data":12675,"content":12676,"nodeType":447},{},[12677],{"data":12678,"marks":12679,"value":446,"nodeType":83},{},[],{"data":12681,"content":12682,"nodeType":105},{},[12683],{"data":12684,"marks":12685,"value":325,"nodeType":83},{},[],{"metadata":12687,"sys":12690,"fields":12695},{"tags":12688,"concepts":12689},[],[],{"space":12691,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12693,"publishedVersion":24,"revision":45,"locale":29},{"sys":12692},{"type":12,"linkType":13,"id":14},{"sys":12694},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12696},{"url":469,"details":12697,"fileName":475,"contentType":476},{"size":471,"image":12698},{"width":473,"height":474},{"sys":12700,"fields":12703},{"id":12701,"createdAt":12702},"4PbiI1TfsI7kVQiy0mga9A","2025-04-25T13:20:18.678Z",{"title":12704,"slug":12705,"articleIntro":12704,"category":12706},"Compte 7511 - Redevances pour concession, brevets, licences, marques","compte-7511-redevances-pour-concession-brevets-licences-marques",[12707],{"metadata":12708,"sys":12711,"fields":12718},{"tags":12709,"concepts":12710},[],[],{"space":12712,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12714,"publishedVersion":425,"revision":24,"contentType":12716,"locale":29},{"sys":12713},{"type":12,"linkType":13,"id":14},{"sys":12715},{"id":21,"type":12,"linkType":22},{"sys":12717},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12719,"metaTitle":435,"metaDescription":436,"mainTitle":12720,"subtitle":454,"heroImage":12735,"ctaButton":477,"ctaLink":478},[434],{"data":12721,"content":12722,"nodeType":410},{},[12723,12729],{"data":12724,"content":12725,"nodeType":447},{},[12726],{"data":12727,"marks":12728,"value":446,"nodeType":83},{},[],{"data":12730,"content":12731,"nodeType":105},{},[12732],{"data":12733,"marks":12734,"value":325,"nodeType":83},{},[],{"metadata":12736,"sys":12739,"fields":12744},{"tags":12737,"concepts":12738},[],[],{"space":12740,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12742,"publishedVersion":24,"revision":45,"locale":29},{"sys":12741},{"type":12,"linkType":13,"id":14},{"sys":12743},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12745},{"url":469,"details":12746,"fileName":475,"contentType":476},{"size":471,"image":12747},{"width":473,"height":474},{"sys":12749,"fields":12752},{"id":12750,"createdAt":12751},"6L6atizdiY5Tpb6sRsodkc","2025-05-27T13:59:49.188Z",{"title":12753,"slug":12754,"articleIntro":12753,"category":12755},"481 - Charges à répartir sur plusieurs exercices","compte-481-charges-a-repartir-sur-plusieurs-exercices",[12756],{"metadata":12757,"sys":12760,"fields":12767},{"tags":12758,"concepts":12759},[],[],{"space":12761,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12763,"publishedVersion":425,"revision":24,"contentType":12765,"locale":29},{"sys":12762},{"type":12,"linkType":13,"id":14},{"sys":12764},{"id":21,"type":12,"linkType":22},{"sys":12766},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12768,"metaTitle":435,"metaDescription":436,"mainTitle":12769,"subtitle":454,"heroImage":12784,"ctaButton":477,"ctaLink":478},[434],{"data":12770,"content":12771,"nodeType":410},{},[12772,12778],{"data":12773,"content":12774,"nodeType":447},{},[12775],{"data":12776,"marks":12777,"value":446,"nodeType":83},{},[],{"data":12779,"content":12780,"nodeType":105},{},[12781],{"data":12782,"marks":12783,"value":325,"nodeType":83},{},[],{"metadata":12785,"sys":12788,"fields":12793},{"tags":12786,"concepts":12787},[],[],{"space":12789,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12791,"publishedVersion":24,"revision":45,"locale":29},{"sys":12790},{"type":12,"linkType":13,"id":14},{"sys":12792},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12794},{"url":469,"details":12795,"fileName":475,"contentType":476},{"size":471,"image":12796},{"width":473,"height":474},{"sys":12798,"fields":12801},{"id":12799,"createdAt":12800},"3VT33ipPu4BzYmvuM3r2eg","2025-05-27T14:02:39.318Z",{"title":12802,"slug":12803,"articleIntro":12802,"category":12804},"68112 - Immobilisations corporelles","compte-68112-immobilisations-corporelles",[12805],{"metadata":12806,"sys":12809,"fields":12816},{"tags":12807,"concepts":12808},[],[],{"space":12810,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12812,"publishedVersion":425,"revision":24,"contentType":12814,"locale":29},{"sys":12811},{"type":12,"linkType":13,"id":14},{"sys":12813},{"id":21,"type":12,"linkType":22},{"sys":12815},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12817,"metaTitle":435,"metaDescription":436,"mainTitle":12818,"subtitle":454,"heroImage":12833,"ctaButton":477,"ctaLink":478},[434],{"data":12819,"content":12820,"nodeType":410},{},[12821,12827],{"data":12822,"content":12823,"nodeType":447},{},[12824],{"data":12825,"marks":12826,"value":446,"nodeType":83},{},[],{"data":12828,"content":12829,"nodeType":105},{},[12830],{"data":12831,"marks":12832,"value":325,"nodeType":83},{},[],{"metadata":12834,"sys":12837,"fields":12842},{"tags":12835,"concepts":12836},[],[],{"space":12838,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12840,"publishedVersion":24,"revision":45,"locale":29},{"sys":12839},{"type":12,"linkType":13,"id":14},{"sys":12841},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12843},{"url":469,"details":12844,"fileName":475,"contentType":476},{"size":471,"image":12845},{"width":473,"height":474},{"sys":12847,"fields":12850},{"id":12848,"createdAt":12849},"6RRMvwSBoyvb5DJJbydC6g","2025-04-25T13:20:02.207Z",{"title":12851,"slug":12852,"articleIntro":-1,"category":12853},"Compte 6712 - Pénalités, amendes fiscales et pénales","compte-6712-penalites-amendes-fiscales-et-penales",[12854],{"metadata":12855,"sys":12858,"fields":12865},{"tags":12856,"concepts":12857},[],[],{"space":12859,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12861,"publishedVersion":425,"revision":24,"contentType":12863,"locale":29},{"sys":12860},{"type":12,"linkType":13,"id":14},{"sys":12862},{"id":21,"type":12,"linkType":22},{"sys":12864},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12866,"metaTitle":435,"metaDescription":436,"mainTitle":12867,"subtitle":454,"heroImage":12882,"ctaButton":477,"ctaLink":478},[434],{"data":12868,"content":12869,"nodeType":410},{},[12870,12876],{"data":12871,"content":12872,"nodeType":447},{},[12873],{"data":12874,"marks":12875,"value":446,"nodeType":83},{},[],{"data":12877,"content":12878,"nodeType":105},{},[12879],{"data":12880,"marks":12881,"value":325,"nodeType":83},{},[],{"metadata":12883,"sys":12886,"fields":12891},{"tags":12884,"concepts":12885},[],[],{"space":12887,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12889,"publishedVersion":24,"revision":45,"locale":29},{"sys":12888},{"type":12,"linkType":13,"id":14},{"sys":12890},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12892},{"url":469,"details":12893,"fileName":475,"contentType":476},{"size":471,"image":12894},{"width":473,"height":474},{"sys":12896,"fields":12899},{"id":12897,"createdAt":12898},"4luAg33CreAYEPd7Ln86mK","2025-05-27T14:03:29.520Z",{"title":12900,"slug":12901,"articleIntro":12900,"category":12902},"752 - Revenus des immeubles non affectés à des activités professionnelles","compte-752-revenus-des-immeubles-non-affectes-a-des-activites-professionnelles",[12903],{"metadata":12904,"sys":12907,"fields":12914},{"tags":12905,"concepts":12906},[],[],{"space":12908,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12910,"publishedVersion":425,"revision":24,"contentType":12912,"locale":29},{"sys":12909},{"type":12,"linkType":13,"id":14},{"sys":12911},{"id":21,"type":12,"linkType":22},{"sys":12913},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12915,"metaTitle":435,"metaDescription":436,"mainTitle":12916,"subtitle":454,"heroImage":12931,"ctaButton":477,"ctaLink":478},[434],{"data":12917,"content":12918,"nodeType":410},{},[12919,12925],{"data":12920,"content":12921,"nodeType":447},{},[12922],{"data":12923,"marks":12924,"value":446,"nodeType":83},{},[],{"data":12926,"content":12927,"nodeType":105},{},[12928],{"data":12929,"marks":12930,"value":325,"nodeType":83},{},[],{"metadata":12932,"sys":12935,"fields":12940},{"tags":12933,"concepts":12934},[],[],{"space":12936,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12938,"publishedVersion":24,"revision":45,"locale":29},{"sys":12937},{"type":12,"linkType":13,"id":14},{"sys":12939},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12941},{"url":469,"details":12942,"fileName":475,"contentType":476},{"size":471,"image":12943},{"width":473,"height":474},{"sys":12945,"fields":12948},{"id":12946,"createdAt":12947},"6acordMzNkMM9B4txL3ftg","2025-04-25T13:18:20.357Z",{"title":12949,"slug":12950,"articleIntro":12949,"category":12951},"Compte 2772 - Actions propres ou parts propres en voie d'annulation","compte-2772-actions-propres-ou-parts-propres-en-voie-d-annulation",[12952],{"metadata":12953,"sys":12956,"fields":12963},{"tags":12954,"concepts":12955},[],[],{"space":12957,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":12959,"publishedVersion":425,"revision":24,"contentType":12961,"locale":29},{"sys":12958},{"type":12,"linkType":13,"id":14},{"sys":12960},{"id":21,"type":12,"linkType":22},{"sys":12962},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":12964,"metaTitle":435,"metaDescription":436,"mainTitle":12965,"subtitle":454,"heroImage":12980,"ctaButton":477,"ctaLink":478},[434],{"data":12966,"content":12967,"nodeType":410},{},[12968,12974],{"data":12969,"content":12970,"nodeType":447},{},[12971],{"data":12972,"marks":12973,"value":446,"nodeType":83},{},[],{"data":12975,"content":12976,"nodeType":105},{},[12977],{"data":12978,"marks":12979,"value":325,"nodeType":83},{},[],{"metadata":12981,"sys":12984,"fields":12989},{"tags":12982,"concepts":12983},[],[],{"space":12985,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":12987,"publishedVersion":24,"revision":45,"locale":29},{"sys":12986},{"type":12,"linkType":13,"id":14},{"sys":12988},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":12990},{"url":469,"details":12991,"fileName":475,"contentType":476},{"size":471,"image":12992},{"width":473,"height":474},{"sys":12994,"fields":12997},{"id":12995,"createdAt":12996},"7MRw50fyf1ABQT0kAbtP8L","2025-04-25T13:18:50.353Z",{"title":12998,"slug":12999,"articleIntro":12998,"category":13000},"Compte 44566 - TVA sur autres biens et services","compte-44566-tva-sur-autres-biens-et-services",[13001],{"metadata":13002,"sys":13005,"fields":13012},{"tags":13003,"concepts":13004},[],[],{"space":13006,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13008,"publishedVersion":425,"revision":24,"contentType":13010,"locale":29},{"sys":13007},{"type":12,"linkType":13,"id":14},{"sys":13009},{"id":21,"type":12,"linkType":22},{"sys":13011},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13013,"metaTitle":435,"metaDescription":436,"mainTitle":13014,"subtitle":454,"heroImage":13029,"ctaButton":477,"ctaLink":478},[434],{"data":13015,"content":13016,"nodeType":410},{},[13017,13023],{"data":13018,"content":13019,"nodeType":447},{},[13020],{"data":13021,"marks":13022,"value":446,"nodeType":83},{},[],{"data":13024,"content":13025,"nodeType":105},{},[13026],{"data":13027,"marks":13028,"value":325,"nodeType":83},{},[],{"metadata":13030,"sys":13033,"fields":13038},{"tags":13031,"concepts":13032},[],[],{"space":13034,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13036,"publishedVersion":24,"revision":45,"locale":29},{"sys":13035},{"type":12,"linkType":13,"id":14},{"sys":13037},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13039},{"url":469,"details":13040,"fileName":475,"contentType":476},{"size":471,"image":13041},{"width":473,"height":474},{"sys":13043,"fields":13046},{"id":13044,"createdAt":13045},"4sa0MuyRx0gGchKoDto5V7","2025-04-25T13:18:00.338Z",{"title":13047,"slug":13048,"articleIntro":-1,"category":13049},"Compte 119 - Report à nouveau (solde débiteur)","compte-119-report-a-nouveau-solde-debiteur",[13050],{"metadata":13051,"sys":13054,"fields":13061},{"tags":13052,"concepts":13053},[],[],{"space":13055,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13057,"publishedVersion":425,"revision":24,"contentType":13059,"locale":29},{"sys":13056},{"type":12,"linkType":13,"id":14},{"sys":13058},{"id":21,"type":12,"linkType":22},{"sys":13060},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13062,"metaTitle":435,"metaDescription":436,"mainTitle":13063,"subtitle":454,"heroImage":13078,"ctaButton":477,"ctaLink":478},[434],{"data":13064,"content":13065,"nodeType":410},{},[13066,13072],{"data":13067,"content":13068,"nodeType":447},{},[13069],{"data":13070,"marks":13071,"value":446,"nodeType":83},{},[],{"data":13073,"content":13074,"nodeType":105},{},[13075],{"data":13076,"marks":13077,"value":325,"nodeType":83},{},[],{"metadata":13079,"sys":13082,"fields":13087},{"tags":13080,"concepts":13081},[],[],{"space":13083,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13085,"publishedVersion":24,"revision":45,"locale":29},{"sys":13084},{"type":12,"linkType":13,"id":14},{"sys":13086},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13088},{"url":469,"details":13089,"fileName":475,"contentType":476},{"size":471,"image":13090},{"width":473,"height":474},{"sys":13092,"fields":13095},{"id":13093,"createdAt":13094},"55WJqpR9k1au8mWsoOnuKA","2025-05-27T14:01:59.310Z",{"title":13096,"slug":13097,"articleIntro":13096,"category":13098},"6475 - Médecine du travail, pharmacie","compte-6475-medecine-du-travail-pharmacie",[13099],{"metadata":13100,"sys":13103,"fields":13110},{"tags":13101,"concepts":13102},[],[],{"space":13104,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13106,"publishedVersion":425,"revision":24,"contentType":13108,"locale":29},{"sys":13105},{"type":12,"linkType":13,"id":14},{"sys":13107},{"id":21,"type":12,"linkType":22},{"sys":13109},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13111,"metaTitle":435,"metaDescription":436,"mainTitle":13112,"subtitle":454,"heroImage":13127,"ctaButton":477,"ctaLink":478},[434],{"data":13113,"content":13114,"nodeType":410},{},[13115,13121],{"data":13116,"content":13117,"nodeType":447},{},[13118],{"data":13119,"marks":13120,"value":446,"nodeType":83},{},[],{"data":13122,"content":13123,"nodeType":105},{},[13124],{"data":13125,"marks":13126,"value":325,"nodeType":83},{},[],{"metadata":13128,"sys":13131,"fields":13136},{"tags":13129,"concepts":13130},[],[],{"space":13132,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13134,"publishedVersion":24,"revision":45,"locale":29},{"sys":13133},{"type":12,"linkType":13,"id":14},{"sys":13135},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13137},{"url":469,"details":13138,"fileName":475,"contentType":476},{"size":471,"image":13139},{"width":473,"height":474},{"sys":13141,"fields":13144},{"id":13142,"createdAt":13143},"2SDOWFmDi9WRqxtMnrItTN","2025-04-25T13:19:22.154Z",{"title":13145,"slug":13146,"articleIntro":-1,"category":13147},"Compte 609 - Rabais, remises et ristournes obtenus sur achat","compte-609-rabais-remises-et-ristournes-obtenus-sur-achat",[13148],{"metadata":13149,"sys":13152,"fields":13159},{"tags":13150,"concepts":13151},[],[],{"space":13153,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13155,"publishedVersion":425,"revision":24,"contentType":13157,"locale":29},{"sys":13154},{"type":12,"linkType":13,"id":14},{"sys":13156},{"id":21,"type":12,"linkType":22},{"sys":13158},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13160,"metaTitle":435,"metaDescription":436,"mainTitle":13161,"subtitle":454,"heroImage":13176,"ctaButton":477,"ctaLink":478},[434],{"data":13162,"content":13163,"nodeType":410},{},[13164,13170],{"data":13165,"content":13166,"nodeType":447},{},[13167],{"data":13168,"marks":13169,"value":446,"nodeType":83},{},[],{"data":13171,"content":13172,"nodeType":105},{},[13173],{"data":13174,"marks":13175,"value":325,"nodeType":83},{},[],{"metadata":13177,"sys":13180,"fields":13185},{"tags":13178,"concepts":13179},[],[],{"space":13181,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13183,"publishedVersion":24,"revision":45,"locale":29},{"sys":13182},{"type":12,"linkType":13,"id":14},{"sys":13184},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13186},{"url":469,"details":13187,"fileName":475,"contentType":476},{"size":471,"image":13188},{"width":473,"height":474},{"sys":13190,"fields":13193},{"id":13191,"createdAt":13192},"4eoM3QW2lZopkzzCKIMn9k","2025-04-25T13:19:08.580Z",{"title":13194,"slug":13195,"articleIntro":13194,"category":13196},"Classe 5 - Comptes financiers","classe-5-comptes-financiers",[13197],{"metadata":13198,"sys":13201,"fields":13208},{"tags":13199,"concepts":13200},[],[],{"space":13202,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13204,"publishedVersion":425,"revision":24,"contentType":13206,"locale":29},{"sys":13203},{"type":12,"linkType":13,"id":14},{"sys":13205},{"id":21,"type":12,"linkType":22},{"sys":13207},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13209,"metaTitle":435,"metaDescription":436,"mainTitle":13210,"subtitle":454,"heroImage":13225,"ctaButton":477,"ctaLink":478},[434],{"data":13211,"content":13212,"nodeType":410},{},[13213,13219],{"data":13214,"content":13215,"nodeType":447},{},[13216],{"data":13217,"marks":13218,"value":446,"nodeType":83},{},[],{"data":13220,"content":13221,"nodeType":105},{},[13222],{"data":13223,"marks":13224,"value":325,"nodeType":83},{},[],{"metadata":13226,"sys":13229,"fields":13234},{"tags":13227,"concepts":13228},[],[],{"space":13230,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13232,"publishedVersion":24,"revision":45,"locale":29},{"sys":13231},{"type":12,"linkType":13,"id":14},{"sys":13233},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13235},{"url":469,"details":13236,"fileName":475,"contentType":476},{"size":471,"image":13237},{"width":473,"height":474},{"sys":13239,"fields":13242},{"id":13240,"createdAt":13241},"4ytED0xQo7EH2vgWAj7a8v","2025-05-27T14:03:59.338Z",{"title":13243,"slug":13244,"articleIntro":13243,"category":13245},"7788 - Produits exceptionnels divers","compte-7788-produits-exceptionnels-divers",[13246],{"metadata":13247,"sys":13250,"fields":13257},{"tags":13248,"concepts":13249},[],[],{"space":13251,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13253,"publishedVersion":425,"revision":24,"contentType":13255,"locale":29},{"sys":13252},{"type":12,"linkType":13,"id":14},{"sys":13254},{"id":21,"type":12,"linkType":22},{"sys":13256},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13258,"metaTitle":435,"metaDescription":436,"mainTitle":13259,"subtitle":454,"heroImage":13274,"ctaButton":477,"ctaLink":478},[434],{"data":13260,"content":13261,"nodeType":410},{},[13262,13268],{"data":13263,"content":13264,"nodeType":447},{},[13265],{"data":13266,"marks":13267,"value":446,"nodeType":83},{},[],{"data":13269,"content":13270,"nodeType":105},{},[13271],{"data":13272,"marks":13273,"value":325,"nodeType":83},{},[],{"metadata":13275,"sys":13278,"fields":13283},{"tags":13276,"concepts":13277},[],[],{"space":13279,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13281,"publishedVersion":24,"revision":45,"locale":29},{"sys":13280},{"type":12,"linkType":13,"id":14},{"sys":13282},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13284},{"url":469,"details":13285,"fileName":475,"contentType":476},{"size":471,"image":13286},{"width":473,"height":474},{"sys":13288,"fields":13291},{"id":13289,"createdAt":13290},"4QzGLHjLRwRoQlCDNBs9o7","2025-04-25T13:19:52.149Z",{"title":13292,"slug":13293,"articleIntro":13292,"category":13294},"Compte 63514 - Taxe sur les véhicules de sociétés","compte-63514-taxe-sur-les-vehicules-de-societes",[13295],{"metadata":13296,"sys":13299,"fields":13306},{"tags":13297,"concepts":13298},[],[],{"space":13300,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13302,"publishedVersion":425,"revision":24,"contentType":13304,"locale":29},{"sys":13301},{"type":12,"linkType":13,"id":14},{"sys":13303},{"id":21,"type":12,"linkType":22},{"sys":13305},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13307,"metaTitle":435,"metaDescription":436,"mainTitle":13308,"subtitle":454,"heroImage":13323,"ctaButton":477,"ctaLink":478},[434],{"data":13309,"content":13310,"nodeType":410},{},[13311,13317],{"data":13312,"content":13313,"nodeType":447},{},[13314],{"data":13315,"marks":13316,"value":446,"nodeType":83},{},[],{"data":13318,"content":13319,"nodeType":105},{},[13320],{"data":13321,"marks":13322,"value":325,"nodeType":83},{},[],{"metadata":13324,"sys":13327,"fields":13332},{"tags":13325,"concepts":13326},[],[],{"space":13328,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13330,"publishedVersion":24,"revision":45,"locale":29},{"sys":13329},{"type":12,"linkType":13,"id":14},{"sys":13331},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13333},{"url":469,"details":13334,"fileName":475,"contentType":476},{"size":471,"image":13335},{"width":473,"height":474},{"sys":13337,"fields":13340},{"id":13338,"createdAt":13339},"1yNckQ9JISlTolb8w0EQsY","2025-05-27T14:03:19.402Z",{"title":13341,"slug":13342,"articleIntro":13341,"category":13343},"7085 - Ports et frais accessoires facturés","compte-7085-ports-et-frais-accessoires-factures",[13344],{"metadata":13345,"sys":13348,"fields":13355},{"tags":13346,"concepts":13347},[],[],{"space":13349,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13351,"publishedVersion":425,"revision":24,"contentType":13353,"locale":29},{"sys":13350},{"type":12,"linkType":13,"id":14},{"sys":13352},{"id":21,"type":12,"linkType":22},{"sys":13354},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13356,"metaTitle":435,"metaDescription":436,"mainTitle":13357,"subtitle":454,"heroImage":13372,"ctaButton":477,"ctaLink":478},[434],{"data":13358,"content":13359,"nodeType":410},{},[13360,13366],{"data":13361,"content":13362,"nodeType":447},{},[13363],{"data":13364,"marks":13365,"value":446,"nodeType":83},{},[],{"data":13367,"content":13368,"nodeType":105},{},[13369],{"data":13370,"marks":13371,"value":325,"nodeType":83},{},[],{"metadata":13373,"sys":13376,"fields":13381},{"tags":13374,"concepts":13375},[],[],{"space":13377,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13379,"publishedVersion":24,"revision":45,"locale":29},{"sys":13378},{"type":12,"linkType":13,"id":14},{"sys":13380},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13382},{"url":469,"details":13383,"fileName":475,"contentType":476},{"size":471,"image":13384},{"width":473,"height":474},{"sys":13386,"fields":13389},{"id":13387,"createdAt":13388},"XZ7ULOt0AmRXH1CusYOnW","2025-04-25T13:19:12.213Z",{"title":13390,"slug":13391,"articleIntro":-1,"category":13392},"Compte 519 - Concours bancaires courants","compte-519-concours-bancaires-courants",[13393],{"metadata":13394,"sys":13397,"fields":13404},{"tags":13395,"concepts":13396},[],[],{"space":13398,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13400,"publishedVersion":425,"revision":24,"contentType":13402,"locale":29},{"sys":13399},{"type":12,"linkType":13,"id":14},{"sys":13401},{"id":21,"type":12,"linkType":22},{"sys":13403},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13405,"metaTitle":435,"metaDescription":436,"mainTitle":13406,"subtitle":454,"heroImage":13421,"ctaButton":477,"ctaLink":478},[434],{"data":13407,"content":13408,"nodeType":410},{},[13409,13415],{"data":13410,"content":13411,"nodeType":447},{},[13412],{"data":13413,"marks":13414,"value":446,"nodeType":83},{},[],{"data":13416,"content":13417,"nodeType":105},{},[13418],{"data":13419,"marks":13420,"value":325,"nodeType":83},{},[],{"metadata":13422,"sys":13425,"fields":13430},{"tags":13423,"concepts":13424},[],[],{"space":13426,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13428,"publishedVersion":24,"revision":45,"locale":29},{"sys":13427},{"type":12,"linkType":13,"id":14},{"sys":13429},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13431},{"url":469,"details":13432,"fileName":475,"contentType":476},{"size":471,"image":13433},{"width":473,"height":474},{"sys":13435,"fields":13438},{"id":13436,"createdAt":13437},"2cuQIDqFkDEW0vAsiAFvGn","2025-04-25T13:18:20.304Z",{"title":13439,"slug":13440,"articleIntro":13439,"category":13441},"Compte 27 - Autres immobilisations financières","compte-27-autres-immobilisations-financières",[13442],{"metadata":13443,"sys":13446,"fields":13453},{"tags":13444,"concepts":13445},[],[],{"space":13447,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13449,"publishedVersion":425,"revision":24,"contentType":13451,"locale":29},{"sys":13448},{"type":12,"linkType":13,"id":14},{"sys":13450},{"id":21,"type":12,"linkType":22},{"sys":13452},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13454,"metaTitle":435,"metaDescription":436,"mainTitle":13455,"subtitle":454,"heroImage":13470,"ctaButton":477,"ctaLink":478},[434],{"data":13456,"content":13457,"nodeType":410},{},[13458,13464],{"data":13459,"content":13460,"nodeType":447},{},[13461],{"data":13462,"marks":13463,"value":446,"nodeType":83},{},[],{"data":13465,"content":13466,"nodeType":105},{},[13467],{"data":13468,"marks":13469,"value":325,"nodeType":83},{},[],{"metadata":13471,"sys":13474,"fields":13479},{"tags":13472,"concepts":13473},[],[],{"space":13475,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13477,"publishedVersion":24,"revision":45,"locale":29},{"sys":13476},{"type":12,"linkType":13,"id":14},{"sys":13478},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13480},{"url":469,"details":13481,"fileName":475,"contentType":476},{"size":471,"image":13482},{"width":473,"height":474},{"sys":13484,"fields":13487},{"id":13485,"createdAt":13486},"2UF5RpiyWVodW8bAyt2A0a","2025-04-25T13:18:38.671Z",{"title":13488,"slug":13489,"articleIntro":13488,"category":13490},"Compte 43 - Sécurité sociale et autres organismes sociaux","compte-43---securite-sociale-et-autres-organismes-sociaux",[13491],{"metadata":13492,"sys":13495,"fields":13502},{"tags":13493,"concepts":13494},[],[],{"space":13496,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13498,"publishedVersion":425,"revision":24,"contentType":13500,"locale":29},{"sys":13497},{"type":12,"linkType":13,"id":14},{"sys":13499},{"id":21,"type":12,"linkType":22},{"sys":13501},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13503,"metaTitle":435,"metaDescription":436,"mainTitle":13504,"subtitle":454,"heroImage":13519,"ctaButton":477,"ctaLink":478},[434],{"data":13505,"content":13506,"nodeType":410},{},[13507,13513],{"data":13508,"content":13509,"nodeType":447},{},[13510],{"data":13511,"marks":13512,"value":446,"nodeType":83},{},[],{"data":13514,"content":13515,"nodeType":105},{},[13516],{"data":13517,"marks":13518,"value":325,"nodeType":83},{},[],{"metadata":13520,"sys":13523,"fields":13528},{"tags":13521,"concepts":13522},[],[],{"space":13524,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13526,"publishedVersion":24,"revision":45,"locale":29},{"sys":13525},{"type":12,"linkType":13,"id":14},{"sys":13527},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13529},{"url":469,"details":13530,"fileName":475,"contentType":476},{"size":471,"image":13531},{"width":473,"height":474},{"sys":13533,"fields":13536},{"id":13534,"createdAt":13535},"2UIzbWlx6XU3pHs71b6WqM","2025-05-27T13:56:59.122Z",{"title":13537,"slug":13538,"articleIntro":13537,"category":13539},"2138 - Ouvrages d'infrastructure","compte-2138-ouvrages-d-infrastructure",[13540],{"metadata":13541,"sys":13544,"fields":13551},{"tags":13542,"concepts":13543},[],[],{"space":13545,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13547,"publishedVersion":425,"revision":24,"contentType":13549,"locale":29},{"sys":13546},{"type":12,"linkType":13,"id":14},{"sys":13548},{"id":21,"type":12,"linkType":22},{"sys":13550},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13552,"metaTitle":435,"metaDescription":436,"mainTitle":13553,"subtitle":454,"heroImage":13568,"ctaButton":477,"ctaLink":478},[434],{"data":13554,"content":13555,"nodeType":410},{},[13556,13562],{"data":13557,"content":13558,"nodeType":447},{},[13559],{"data":13560,"marks":13561,"value":446,"nodeType":83},{},[],{"data":13563,"content":13564,"nodeType":105},{},[13565],{"data":13566,"marks":13567,"value":325,"nodeType":83},{},[],{"metadata":13569,"sys":13572,"fields":13577},{"tags":13570,"concepts":13571},[],[],{"space":13573,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13575,"publishedVersion":24,"revision":45,"locale":29},{"sys":13574},{"type":12,"linkType":13,"id":14},{"sys":13576},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13578},{"url":469,"details":13579,"fileName":475,"contentType":476},{"size":471,"image":13580},{"width":473,"height":474},{"sys":13582,"fields":13585},{"id":13583,"createdAt":13584},"3OSZqFiZwnZtDJKpQpRPUo","2025-05-27T13:56:29.136Z",{"title":13586,"slug":13587,"articleIntro":13586,"category":13588},"163 - Autres emprunts obligataires","compte-163-autres-emprunts-obligataires",[13589],{"metadata":13590,"sys":13593,"fields":13600},{"tags":13591,"concepts":13592},[],[],{"space":13594,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13596,"publishedVersion":425,"revision":24,"contentType":13598,"locale":29},{"sys":13595},{"type":12,"linkType":13,"id":14},{"sys":13597},{"id":21,"type":12,"linkType":22},{"sys":13599},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13601,"metaTitle":435,"metaDescription":436,"mainTitle":13602,"subtitle":454,"heroImage":13617,"ctaButton":477,"ctaLink":478},[434],{"data":13603,"content":13604,"nodeType":410},{},[13605,13611],{"data":13606,"content":13607,"nodeType":447},{},[13608],{"data":13609,"marks":13610,"value":446,"nodeType":83},{},[],{"data":13612,"content":13613,"nodeType":105},{},[13614],{"data":13615,"marks":13616,"value":325,"nodeType":83},{},[],{"metadata":13618,"sys":13621,"fields":13626},{"tags":13619,"concepts":13620},[],[],{"space":13622,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13624,"publishedVersion":24,"revision":45,"locale":29},{"sys":13623},{"type":12,"linkType":13,"id":14},{"sys":13625},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13627},{"url":469,"details":13628,"fileName":475,"contentType":476},{"size":471,"image":13629},{"width":473,"height":474},{"sys":13631,"fields":13634},{"id":13632,"createdAt":13633},"14YmvXAdCXQztNunoiiATy","2025-04-25T13:19:20.376Z",{"title":13635,"slug":13636,"articleIntro":13635,"category":13637},"Compte 611 - Sous-traitance générale","compte-611-sous-traitance-generale",[13638],{"metadata":13639,"sys":13642,"fields":13649},{"tags":13640,"concepts":13641},[],[],{"space":13643,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13645,"publishedVersion":425,"revision":24,"contentType":13647,"locale":29},{"sys":13644},{"type":12,"linkType":13,"id":14},{"sys":13646},{"id":21,"type":12,"linkType":22},{"sys":13648},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13650,"metaTitle":435,"metaDescription":436,"mainTitle":13651,"subtitle":454,"heroImage":13666,"ctaButton":477,"ctaLink":478},[434],{"data":13652,"content":13653,"nodeType":410},{},[13654,13660],{"data":13655,"content":13656,"nodeType":447},{},[13657],{"data":13658,"marks":13659,"value":446,"nodeType":83},{},[],{"data":13661,"content":13662,"nodeType":105},{},[13663],{"data":13664,"marks":13665,"value":325,"nodeType":83},{},[],{"metadata":13667,"sys":13670,"fields":13675},{"tags":13668,"concepts":13669},[],[],{"space":13671,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13673,"publishedVersion":24,"revision":45,"locale":29},{"sys":13672},{"type":12,"linkType":13,"id":14},{"sys":13674},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13676},{"url":469,"details":13677,"fileName":475,"contentType":476},{"size":471,"image":13678},{"width":473,"height":474},{"sys":13680,"fields":13683},{"id":13681,"createdAt":13682},"5kv9frlPJFajZ2RKzeSzZH","2025-05-27T14:02:59.306Z",{"title":13684,"slug":13685,"articleIntro":13684,"category":13686},"702 - Ventes de produits intermédiaires","compte-702-ventes-de-produits-intermediaires",[13687],{"metadata":13688,"sys":13691,"fields":13698},{"tags":13689,"concepts":13690},[],[],{"space":13692,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13694,"publishedVersion":425,"revision":24,"contentType":13696,"locale":29},{"sys":13693},{"type":12,"linkType":13,"id":14},{"sys":13695},{"id":21,"type":12,"linkType":22},{"sys":13697},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13699,"metaTitle":435,"metaDescription":436,"mainTitle":13700,"subtitle":454,"heroImage":13715,"ctaButton":477,"ctaLink":478},[434],{"data":13701,"content":13702,"nodeType":410},{},[13703,13709],{"data":13704,"content":13705,"nodeType":447},{},[13706],{"data":13707,"marks":13708,"value":446,"nodeType":83},{},[],{"data":13710,"content":13711,"nodeType":105},{},[13712],{"data":13713,"marks":13714,"value":325,"nodeType":83},{},[],{"metadata":13716,"sys":13719,"fields":13724},{"tags":13717,"concepts":13718},[],[],{"space":13720,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13722,"publishedVersion":24,"revision":45,"locale":29},{"sys":13721},{"type":12,"linkType":13,"id":14},{"sys":13723},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13725},{"url":469,"details":13726,"fileName":475,"contentType":476},{"size":471,"image":13727},{"width":473,"height":474},{"sys":13729,"fields":13732},{"id":13730,"createdAt":13731},"3JrvFUyFixD0f0AzMInuYz","2025-05-09T09:05:44.082Z",{"title":13733,"slug":13734,"articleIntro":13735,"category":13736},"Comment comptabiliser la CVAE ?","compte-comptable-cvae","Intégrée dans la cotisation économique territoriale (CET), la CVAE (cotisation sur la valeur ajoutée des entreprises) est associée à une autre taxe, la cotisation foncière des entreprises (CFE). La CVAE aurait dû être supprimée en 2027, mais la loi finances 2025 a reporté sa disparition à 2030. Il va donc falloir, cette année encore, déclarer, payer et comptabiliser la CVAE. Quels comptes comptables utiliser et quelles écritures appliquer ? Avant de vous lancer, assurez-vous que vous êtes bien redevable de cette cotisation locale.",[13737],{"metadata":13738,"sys":13741,"fields":13748},{"tags":13739,"concepts":13740},[],[],{"space":13742,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13744,"publishedVersion":425,"revision":24,"contentType":13746,"locale":29},{"sys":13743},{"type":12,"linkType":13,"id":14},{"sys":13745},{"id":21,"type":12,"linkType":22},{"sys":13747},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13749,"metaTitle":435,"metaDescription":436,"mainTitle":13750,"subtitle":454,"heroImage":13765,"ctaButton":477,"ctaLink":478},[434],{"data":13751,"content":13752,"nodeType":410},{},[13753,13759],{"data":13754,"content":13755,"nodeType":447},{},[13756],{"data":13757,"marks":13758,"value":446,"nodeType":83},{},[],{"data":13760,"content":13761,"nodeType":105},{},[13762],{"data":13763,"marks":13764,"value":325,"nodeType":83},{},[],{"metadata":13766,"sys":13769,"fields":13774},{"tags":13767,"concepts":13768},[],[],{"space":13770,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13772,"publishedVersion":24,"revision":45,"locale":29},{"sys":13771},{"type":12,"linkType":13,"id":14},{"sys":13773},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13775},{"url":469,"details":13776,"fileName":475,"contentType":476},{"size":471,"image":13777},{"width":473,"height":474},{"sys":13779,"fields":13782},{"id":13780,"createdAt":13781},"1Sg3fcVuGdnJGTqnMHVvxM","2025-04-25T13:20:12.158Z",{"title":13783,"slug":13784,"articleIntro":-1,"category":13785},"Compte 71 - Production stockée","compte-71-production-stockee",[13786],{"metadata":13787,"sys":13790,"fields":13797},{"tags":13788,"concepts":13789},[],[],{"space":13791,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13793,"publishedVersion":425,"revision":24,"contentType":13795,"locale":29},{"sys":13792},{"type":12,"linkType":13,"id":14},{"sys":13794},{"id":21,"type":12,"linkType":22},{"sys":13796},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13798,"metaTitle":435,"metaDescription":436,"mainTitle":13799,"subtitle":454,"heroImage":13814,"ctaButton":477,"ctaLink":478},[434],{"data":13800,"content":13801,"nodeType":410},{},[13802,13808],{"data":13803,"content":13804,"nodeType":447},{},[13805],{"data":13806,"marks":13807,"value":446,"nodeType":83},{},[],{"data":13809,"content":13810,"nodeType":105},{},[13811],{"data":13812,"marks":13813,"value":325,"nodeType":83},{},[],{"metadata":13815,"sys":13818,"fields":13823},{"tags":13816,"concepts":13817},[],[],{"space":13819,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13821,"publishedVersion":24,"revision":45,"locale":29},{"sys":13820},{"type":12,"linkType":13,"id":14},{"sys":13822},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13824},{"url":469,"details":13825,"fileName":475,"contentType":476},{"size":471,"image":13826},{"width":473,"height":474},{"sys":13828,"fields":13831},{"id":13829,"createdAt":13830},"6yYcgkv8SbSNp7QzExIgBF","2025-04-25T13:19:18.613Z",{"title":13832,"slug":13833,"articleIntro":13832,"category":13834},"Compte 607 - Achats de marchandises","compte-607-achats-de-marchandises",[13835],{"metadata":13836,"sys":13839,"fields":13846},{"tags":13837,"concepts":13838},[],[],{"space":13840,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13842,"publishedVersion":425,"revision":24,"contentType":13844,"locale":29},{"sys":13841},{"type":12,"linkType":13,"id":14},{"sys":13843},{"id":21,"type":12,"linkType":22},{"sys":13845},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13847,"metaTitle":435,"metaDescription":436,"mainTitle":13848,"subtitle":454,"heroImage":13863,"ctaButton":477,"ctaLink":478},[434],{"data":13849,"content":13850,"nodeType":410},{},[13851,13857],{"data":13852,"content":13853,"nodeType":447},{},[13854],{"data":13855,"marks":13856,"value":446,"nodeType":83},{},[],{"data":13858,"content":13859,"nodeType":105},{},[13860],{"data":13861,"marks":13862,"value":325,"nodeType":83},{},[],{"metadata":13864,"sys":13867,"fields":13872},{"tags":13865,"concepts":13866},[],[],{"space":13868,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13870,"publishedVersion":24,"revision":45,"locale":29},{"sys":13869},{"type":12,"linkType":13,"id":14},{"sys":13871},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13873},{"url":469,"details":13874,"fileName":475,"contentType":476},{"size":471,"image":13875},{"width":473,"height":474},{"sys":13877,"fields":13880},{"id":13878,"createdAt":13879},"7J6jL1u8aNESoFE502oWuW","2025-04-25T13:20:12.250Z",{"title":13881,"slug":13882,"articleIntro":-1,"category":13883},"Compte 686 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges financières","compte-686-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-financieres",[13884],{"metadata":13885,"sys":13888,"fields":13895},{"tags":13886,"concepts":13887},[],[],{"space":13889,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13891,"publishedVersion":425,"revision":24,"contentType":13893,"locale":29},{"sys":13890},{"type":12,"linkType":13,"id":14},{"sys":13892},{"id":21,"type":12,"linkType":22},{"sys":13894},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13896,"metaTitle":435,"metaDescription":436,"mainTitle":13897,"subtitle":454,"heroImage":13912,"ctaButton":477,"ctaLink":478},[434],{"data":13898,"content":13899,"nodeType":410},{},[13900,13906],{"data":13901,"content":13902,"nodeType":447},{},[13903],{"data":13904,"marks":13905,"value":446,"nodeType":83},{},[],{"data":13907,"content":13908,"nodeType":105},{},[13909],{"data":13910,"marks":13911,"value":325,"nodeType":83},{},[],{"metadata":13913,"sys":13916,"fields":13921},{"tags":13914,"concepts":13915},[],[],{"space":13917,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13919,"publishedVersion":24,"revision":45,"locale":29},{"sys":13918},{"type":12,"linkType":13,"id":14},{"sys":13920},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13922},{"url":469,"details":13923,"fileName":475,"contentType":476},{"size":471,"image":13924},{"width":473,"height":474},{"sys":13926,"fields":13929},{"id":13927,"createdAt":13928},"2GqHFGraBmriWaZhmzbBHZ","2025-05-27T14:03:59.378Z",{"title":13930,"slug":13931,"articleIntro":13930,"category":13932},"7756 - Immobilisations financières","compte-7756-immobilisations-financieres",[13933],{"metadata":13934,"sys":13937,"fields":13944},{"tags":13935,"concepts":13936},[],[],{"space":13938,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13940,"publishedVersion":425,"revision":24,"contentType":13942,"locale":29},{"sys":13939},{"type":12,"linkType":13,"id":14},{"sys":13941},{"id":21,"type":12,"linkType":22},{"sys":13943},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13945,"metaTitle":435,"metaDescription":436,"mainTitle":13946,"subtitle":454,"heroImage":13961,"ctaButton":477,"ctaLink":478},[434],{"data":13947,"content":13948,"nodeType":410},{},[13949,13955],{"data":13950,"content":13951,"nodeType":447},{},[13952],{"data":13953,"marks":13954,"value":446,"nodeType":83},{},[],{"data":13956,"content":13957,"nodeType":105},{},[13958],{"data":13959,"marks":13960,"value":325,"nodeType":83},{},[],{"metadata":13962,"sys":13965,"fields":13970},{"tags":13963,"concepts":13964},[],[],{"space":13966,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":13968,"publishedVersion":24,"revision":45,"locale":29},{"sys":13967},{"type":12,"linkType":13,"id":14},{"sys":13969},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":13971},{"url":469,"details":13972,"fileName":475,"contentType":476},{"size":471,"image":13973},{"width":473,"height":474},{"sys":13975,"fields":13978},{"id":13976,"createdAt":13977},"1p1ipXfo7OtMdzYEYJDeO2","2025-04-25T13:19:45.472Z",{"title":13979,"slug":13980,"articleIntro":13979,"category":13981},"Compte 6234 - Cadeaux à la clientèle","compte-6234-cadeaux-a-la-clientele",[13982],{"metadata":13983,"sys":13986,"fields":13993},{"tags":13984,"concepts":13985},[],[],{"space":13987,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":13989,"publishedVersion":425,"revision":24,"contentType":13991,"locale":29},{"sys":13988},{"type":12,"linkType":13,"id":14},{"sys":13990},{"id":21,"type":12,"linkType":22},{"sys":13992},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":13994,"metaTitle":435,"metaDescription":436,"mainTitle":13995,"subtitle":454,"heroImage":14010,"ctaButton":477,"ctaLink":478},[434],{"data":13996,"content":13997,"nodeType":410},{},[13998,14004],{"data":13999,"content":14000,"nodeType":447},{},[14001],{"data":14002,"marks":14003,"value":446,"nodeType":83},{},[],{"data":14005,"content":14006,"nodeType":105},{},[14007],{"data":14008,"marks":14009,"value":325,"nodeType":83},{},[],{"metadata":14011,"sys":14014,"fields":14019},{"tags":14012,"concepts":14013},[],[],{"space":14015,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14017,"publishedVersion":24,"revision":45,"locale":29},{"sys":14016},{"type":12,"linkType":13,"id":14},{"sys":14018},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14020},{"url":469,"details":14021,"fileName":475,"contentType":476},{"size":471,"image":14022},{"width":473,"height":474},{"sys":14024,"fields":14027},{"id":14025,"createdAt":14026},"6Kt3hldHsQPG1pvcDguLyK","2025-04-25T13:17:52.062Z",{"title":14028,"slug":14029,"articleIntro":-1,"category":14030},"Compte 1011 - Capital souscrit non appelé","compte-1011-capital-souscrit-non-appele",[14031],{"metadata":14032,"sys":14035,"fields":14042},{"tags":14033,"concepts":14034},[],[],{"space":14036,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14038,"publishedVersion":425,"revision":24,"contentType":14040,"locale":29},{"sys":14037},{"type":12,"linkType":13,"id":14},{"sys":14039},{"id":21,"type":12,"linkType":22},{"sys":14041},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14043,"metaTitle":435,"metaDescription":436,"mainTitle":14044,"subtitle":454,"heroImage":14059,"ctaButton":477,"ctaLink":478},[434],{"data":14045,"content":14046,"nodeType":410},{},[14047,14053],{"data":14048,"content":14049,"nodeType":447},{},[14050],{"data":14051,"marks":14052,"value":446,"nodeType":83},{},[],{"data":14054,"content":14055,"nodeType":105},{},[14056],{"data":14057,"marks":14058,"value":325,"nodeType":83},{},[],{"metadata":14060,"sys":14063,"fields":14068},{"tags":14061,"concepts":14062},[],[],{"space":14064,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14066,"publishedVersion":24,"revision":45,"locale":29},{"sys":14065},{"type":12,"linkType":13,"id":14},{"sys":14067},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14069},{"url":469,"details":14070,"fileName":475,"contentType":476},{"size":471,"image":14071},{"width":473,"height":474},{"sys":14073,"fields":14076},{"id":14074,"createdAt":14075},"6x83WROi5ABGFzs7drWB3B","2025-04-25T13:19:40.287Z",{"title":14077,"slug":14078,"articleIntro":-1,"category":14079},"Compte 6251 - Voyages et déplacements","compte-6251-voyages-et-deplacements",[14080],{"metadata":14081,"sys":14084,"fields":14091},{"tags":14082,"concepts":14083},[],[],{"space":14085,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14087,"publishedVersion":425,"revision":24,"contentType":14089,"locale":29},{"sys":14086},{"type":12,"linkType":13,"id":14},{"sys":14088},{"id":21,"type":12,"linkType":22},{"sys":14090},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14092,"metaTitle":435,"metaDescription":436,"mainTitle":14093,"subtitle":454,"heroImage":14108,"ctaButton":477,"ctaLink":478},[434],{"data":14094,"content":14095,"nodeType":410},{},[14096,14102],{"data":14097,"content":14098,"nodeType":447},{},[14099],{"data":14100,"marks":14101,"value":446,"nodeType":83},{},[],{"data":14103,"content":14104,"nodeType":105},{},[14105],{"data":14106,"marks":14107,"value":325,"nodeType":83},{},[],{"metadata":14109,"sys":14112,"fields":14117},{"tags":14110,"concepts":14111},[],[],{"space":14113,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14115,"publishedVersion":24,"revision":45,"locale":29},{"sys":14114},{"type":12,"linkType":13,"id":14},{"sys":14116},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14118},{"url":469,"details":14119,"fileName":475,"contentType":476},{"size":471,"image":14120},{"width":473,"height":474},{"sys":14122,"fields":14125},{"id":14123,"createdAt":14124},"4AU6VRLXen80HmSpjoXtCH","2025-04-24T11:58:03.276Z",{"title":14126,"slug":14127,"articleIntro":-1,"category":14128},"Compte 14 - Provisions réglementées","compte-14---provisions-reglementees",[14129],{"metadata":14130,"sys":14133,"fields":14140},{"tags":14131,"concepts":14132},[],[],{"space":14134,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14136,"publishedVersion":425,"revision":24,"contentType":14138,"locale":29},{"sys":14135},{"type":12,"linkType":13,"id":14},{"sys":14137},{"id":21,"type":12,"linkType":22},{"sys":14139},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14141,"metaTitle":435,"metaDescription":436,"mainTitle":14142,"subtitle":454,"heroImage":14157,"ctaButton":477,"ctaLink":478},[434],{"data":14143,"content":14144,"nodeType":410},{},[14145,14151],{"data":14146,"content":14147,"nodeType":447},{},[14148],{"data":14149,"marks":14150,"value":446,"nodeType":83},{},[],{"data":14152,"content":14153,"nodeType":105},{},[14154],{"data":14155,"marks":14156,"value":325,"nodeType":83},{},[],{"metadata":14158,"sys":14161,"fields":14166},{"tags":14159,"concepts":14160},[],[],{"space":14162,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14164,"publishedVersion":24,"revision":45,"locale":29},{"sys":14163},{"type":12,"linkType":13,"id":14},{"sys":14165},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14167},{"url":469,"details":14168,"fileName":475,"contentType":476},{"size":471,"image":14169},{"width":473,"height":474},{"sys":14171,"fields":14174},{"id":14172,"createdAt":14173},"1Yq8LOZBBGXFfKx449epmE","2025-05-27T13:56:29.102Z",{"title":14175,"slug":14176,"articleIntro":14175,"category":14177},"165 - Dépôts et cautionnements reçus","compte-165-depots-et-cautionnements-recus",[14178],{"metadata":14179,"sys":14182,"fields":14189},{"tags":14180,"concepts":14181},[],[],{"space":14183,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14185,"publishedVersion":425,"revision":24,"contentType":14187,"locale":29},{"sys":14184},{"type":12,"linkType":13,"id":14},{"sys":14186},{"id":21,"type":12,"linkType":22},{"sys":14188},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14190,"metaTitle":435,"metaDescription":436,"mainTitle":14191,"subtitle":454,"heroImage":14206,"ctaButton":477,"ctaLink":478},[434],{"data":14192,"content":14193,"nodeType":410},{},[14194,14200],{"data":14195,"content":14196,"nodeType":447},{},[14197],{"data":14198,"marks":14199,"value":446,"nodeType":83},{},[],{"data":14201,"content":14202,"nodeType":105},{},[14203],{"data":14204,"marks":14205,"value":325,"nodeType":83},{},[],{"metadata":14207,"sys":14210,"fields":14215},{"tags":14208,"concepts":14209},[],[],{"space":14211,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14213,"publishedVersion":24,"revision":45,"locale":29},{"sys":14212},{"type":12,"linkType":13,"id":14},{"sys":14214},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14216},{"url":469,"details":14217,"fileName":475,"contentType":476},{"size":471,"image":14218},{"width":473,"height":474},{"sys":14220,"fields":14223},{"id":14221,"createdAt":14222},"5HMr03TofsX8bZyC4CP9YJ","2025-04-25T13:19:08.619Z",{"title":14224,"slug":14225,"articleIntro":14224,"category":14226},"Compte 503 - Actions","compte-503-actions",[14227],{"metadata":14228,"sys":14231,"fields":14238},{"tags":14229,"concepts":14230},[],[],{"space":14232,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14234,"publishedVersion":425,"revision":24,"contentType":14236,"locale":29},{"sys":14233},{"type":12,"linkType":13,"id":14},{"sys":14235},{"id":21,"type":12,"linkType":22},{"sys":14237},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14239,"metaTitle":435,"metaDescription":436,"mainTitle":14240,"subtitle":454,"heroImage":14255,"ctaButton":477,"ctaLink":478},[434],{"data":14241,"content":14242,"nodeType":410},{},[14243,14249],{"data":14244,"content":14245,"nodeType":447},{},[14246],{"data":14247,"marks":14248,"value":446,"nodeType":83},{},[],{"data":14250,"content":14251,"nodeType":105},{},[14252],{"data":14253,"marks":14254,"value":325,"nodeType":83},{},[],{"metadata":14256,"sys":14259,"fields":14264},{"tags":14257,"concepts":14258},[],[],{"space":14260,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14262,"publishedVersion":24,"revision":45,"locale":29},{"sys":14261},{"type":12,"linkType":13,"id":14},{"sys":14263},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14265},{"url":469,"details":14266,"fileName":475,"contentType":476},{"size":471,"image":14267},{"width":473,"height":474},{"sys":14269,"fields":14272},{"id":14270,"createdAt":14271},"1nPr9KTj9xw1R8rttpN7UQ","2025-04-25T13:18:38.639Z",{"title":14273,"slug":14274,"articleIntro":14273,"category":14275},"Compte 425 - Personnel - Avances et acomptes","compte-425-personnel-avances-et-acomptes",[14276],{"metadata":14277,"sys":14280,"fields":14287},{"tags":14278,"concepts":14279},[],[],{"space":14281,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14283,"publishedVersion":425,"revision":24,"contentType":14285,"locale":29},{"sys":14282},{"type":12,"linkType":13,"id":14},{"sys":14284},{"id":21,"type":12,"linkType":22},{"sys":14286},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14288,"metaTitle":435,"metaDescription":436,"mainTitle":14289,"subtitle":454,"heroImage":14304,"ctaButton":477,"ctaLink":478},[434],{"data":14290,"content":14291,"nodeType":410},{},[14292,14298],{"data":14293,"content":14294,"nodeType":447},{},[14295],{"data":14296,"marks":14297,"value":446,"nodeType":83},{},[],{"data":14299,"content":14300,"nodeType":105},{},[14301],{"data":14302,"marks":14303,"value":325,"nodeType":83},{},[],{"metadata":14305,"sys":14308,"fields":14313},{"tags":14306,"concepts":14307},[],[],{"space":14309,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14311,"publishedVersion":24,"revision":45,"locale":29},{"sys":14310},{"type":12,"linkType":13,"id":14},{"sys":14312},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14314},{"url":469,"details":14315,"fileName":475,"contentType":476},{"size":471,"image":14316},{"width":473,"height":474},{"sys":14318,"fields":14321},{"id":14319,"createdAt":14320},"3V0TjcR0OdzUtQEhU0jaJl","2025-05-27T13:56:19.146Z",{"title":14322,"slug":14323,"articleIntro":14322,"category":14324},"1518 - Autres provisions pour risques","compte-1518-autres-provisions-pour-risques",[14325],{"metadata":14326,"sys":14329,"fields":14336},{"tags":14327,"concepts":14328},[],[],{"space":14330,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14332,"publishedVersion":425,"revision":24,"contentType":14334,"locale":29},{"sys":14331},{"type":12,"linkType":13,"id":14},{"sys":14333},{"id":21,"type":12,"linkType":22},{"sys":14335},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14337,"metaTitle":435,"metaDescription":436,"mainTitle":14338,"subtitle":454,"heroImage":14353,"ctaButton":477,"ctaLink":478},[434],{"data":14339,"content":14340,"nodeType":410},{},[14341,14347],{"data":14342,"content":14343,"nodeType":447},{},[14344],{"data":14345,"marks":14346,"value":446,"nodeType":83},{},[],{"data":14348,"content":14349,"nodeType":105},{},[14350],{"data":14351,"marks":14352,"value":325,"nodeType":83},{},[],{"metadata":14354,"sys":14357,"fields":14362},{"tags":14355,"concepts":14356},[],[],{"space":14358,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14360,"publishedVersion":24,"revision":45,"locale":29},{"sys":14359},{"type":12,"linkType":13,"id":14},{"sys":14361},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14363},{"url":469,"details":14364,"fileName":475,"contentType":476},{"size":471,"image":14365},{"width":473,"height":474},{"sys":14367,"fields":14370},{"id":14368,"createdAt":14369},"6Tp74LHgr73XArHwpLRCdQ","2025-04-25T13:20:08.605Z",{"title":14371,"slug":14372,"articleIntro":-1,"category":14373},"Compte 706 - Prestations de services","compte-706-prestations-de-services",[14374],{"metadata":14375,"sys":14378,"fields":14385},{"tags":14376,"concepts":14377},[],[],{"space":14379,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14381,"publishedVersion":425,"revision":24,"contentType":14383,"locale":29},{"sys":14380},{"type":12,"linkType":13,"id":14},{"sys":14382},{"id":21,"type":12,"linkType":22},{"sys":14384},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14386,"metaTitle":435,"metaDescription":436,"mainTitle":14387,"subtitle":454,"heroImage":14402,"ctaButton":477,"ctaLink":478},[434],{"data":14388,"content":14389,"nodeType":410},{},[14390,14396],{"data":14391,"content":14392,"nodeType":447},{},[14393],{"data":14394,"marks":14395,"value":446,"nodeType":83},{},[],{"data":14397,"content":14398,"nodeType":105},{},[14399],{"data":14400,"marks":14401,"value":325,"nodeType":83},{},[],{"metadata":14403,"sys":14406,"fields":14411},{"tags":14404,"concepts":14405},[],[],{"space":14407,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14409,"publishedVersion":24,"revision":45,"locale":29},{"sys":14408},{"type":12,"linkType":13,"id":14},{"sys":14410},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14412},{"url":469,"details":14413,"fileName":475,"contentType":476},{"size":471,"image":14414},{"width":473,"height":474},{"sys":14416,"fields":14419},{"id":14417,"createdAt":14418},"6C3NRY6Lwz30j1CvheM5pa","2025-05-27T13:59:09.202Z",{"title":14420,"slug":14421,"articleIntro":14420,"category":14422},"4456 - Taxes sur le chiffre d'affaires déductibles","compte-4456-taxes-sur-le-chiffre-d-affaires-deductibles",[14423],{"metadata":14424,"sys":14427,"fields":14434},{"tags":14425,"concepts":14426},[],[],{"space":14428,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14430,"publishedVersion":425,"revision":24,"contentType":14432,"locale":29},{"sys":14429},{"type":12,"linkType":13,"id":14},{"sys":14431},{"id":21,"type":12,"linkType":22},{"sys":14433},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14435,"metaTitle":435,"metaDescription":436,"mainTitle":14436,"subtitle":454,"heroImage":14451,"ctaButton":477,"ctaLink":478},[434],{"data":14437,"content":14438,"nodeType":410},{},[14439,14445],{"data":14440,"content":14441,"nodeType":447},{},[14442],{"data":14443,"marks":14444,"value":446,"nodeType":83},{},[],{"data":14446,"content":14447,"nodeType":105},{},[14448],{"data":14449,"marks":14450,"value":325,"nodeType":83},{},[],{"metadata":14452,"sys":14455,"fields":14460},{"tags":14453,"concepts":14454},[],[],{"space":14456,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14458,"publishedVersion":24,"revision":45,"locale":29},{"sys":14457},{"type":12,"linkType":13,"id":14},{"sys":14459},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14461},{"url":469,"details":14462,"fileName":475,"contentType":476},{"size":471,"image":14463},{"width":473,"height":474},{"sys":14465,"fields":14467},{"id":14466,"createdAt":3287},"1gL1TVBdSVq2maqsnWjSUW",{"title":14468,"slug":14469,"articleIntro":-1,"category":14470},"Compte 699 - Produits - Reports en arrière des déficits","compte-699-produits-reports-en-arriere-des-deficits",[14471],{"metadata":14472,"sys":14475,"fields":14482},{"tags":14473,"concepts":14474},[],[],{"space":14476,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14478,"publishedVersion":425,"revision":24,"contentType":14480,"locale":29},{"sys":14477},{"type":12,"linkType":13,"id":14},{"sys":14479},{"id":21,"type":12,"linkType":22},{"sys":14481},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14483,"metaTitle":435,"metaDescription":436,"mainTitle":14484,"subtitle":454,"heroImage":14499,"ctaButton":477,"ctaLink":478},[434],{"data":14485,"content":14486,"nodeType":410},{},[14487,14493],{"data":14488,"content":14489,"nodeType":447},{},[14490],{"data":14491,"marks":14492,"value":446,"nodeType":83},{},[],{"data":14494,"content":14495,"nodeType":105},{},[14496],{"data":14497,"marks":14498,"value":325,"nodeType":83},{},[],{"metadata":14500,"sys":14503,"fields":14508},{"tags":14501,"concepts":14502},[],[],{"space":14504,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14506,"publishedVersion":24,"revision":45,"locale":29},{"sys":14505},{"type":12,"linkType":13,"id":14},{"sys":14507},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14509},{"url":469,"details":14510,"fileName":475,"contentType":476},{"size":471,"image":14511},{"width":473,"height":474},{"sys":14513,"fields":14516},{"id":14514,"createdAt":14515},"7pon4Hkxv5jGTtiaxhQODr","2025-04-25T13:20:08.656Z",{"title":14517,"slug":14518,"articleIntro":-1,"category":14519},"Compte 681 - Dotations aux amortissements, aux dépréciations et aux provisions - Charges d'exploitation","compte-681-dotations-aux-amortissements-aux-depreciations-et-aux-provisions-charges-d-exploitation",[14520],{"metadata":14521,"sys":14524,"fields":14531},{"tags":14522,"concepts":14523},[],[],{"space":14525,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14527,"publishedVersion":425,"revision":24,"contentType":14529,"locale":29},{"sys":14526},{"type":12,"linkType":13,"id":14},{"sys":14528},{"id":21,"type":12,"linkType":22},{"sys":14530},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14532,"metaTitle":435,"metaDescription":436,"mainTitle":14533,"subtitle":454,"heroImage":14548,"ctaButton":477,"ctaLink":478},[434],{"data":14534,"content":14535,"nodeType":410},{},[14536,14542],{"data":14537,"content":14538,"nodeType":447},{},[14539],{"data":14540,"marks":14541,"value":446,"nodeType":83},{},[],{"data":14543,"content":14544,"nodeType":105},{},[14545],{"data":14546,"marks":14547,"value":325,"nodeType":83},{},[],{"metadata":14549,"sys":14552,"fields":14557},{"tags":14550,"concepts":14551},[],[],{"space":14553,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14555,"publishedVersion":24,"revision":45,"locale":29},{"sys":14554},{"type":12,"linkType":13,"id":14},{"sys":14556},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14558},{"url":469,"details":14559,"fileName":475,"contentType":476},{"size":471,"image":14560},{"width":473,"height":474},{"sys":14562,"fields":14565},{"id":14563,"createdAt":14564},"7wRaFfpfgvauN3KOqJo5MC","2025-04-25T13:17:50.313Z",{"title":14566,"slug":14567,"articleIntro":14566,"category":14568},"Compte 1052 - Écart de réévaluation libre","compte-1052-ecart-de-reevaluation-libre",[14569],{"metadata":14570,"sys":14573,"fields":14580},{"tags":14571,"concepts":14572},[],[],{"space":14574,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14576,"publishedVersion":425,"revision":24,"contentType":14578,"locale":29},{"sys":14575},{"type":12,"linkType":13,"id":14},{"sys":14577},{"id":21,"type":12,"linkType":22},{"sys":14579},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14581,"metaTitle":435,"metaDescription":436,"mainTitle":14582,"subtitle":454,"heroImage":14597,"ctaButton":477,"ctaLink":478},[434],{"data":14583,"content":14584,"nodeType":410},{},[14585,14591],{"data":14586,"content":14587,"nodeType":447},{},[14588],{"data":14589,"marks":14590,"value":446,"nodeType":83},{},[],{"data":14592,"content":14593,"nodeType":105},{},[14594],{"data":14595,"marks":14596,"value":325,"nodeType":83},{},[],{"metadata":14598,"sys":14601,"fields":14606},{"tags":14599,"concepts":14600},[],[],{"space":14602,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14604,"publishedVersion":24,"revision":45,"locale":29},{"sys":14603},{"type":12,"linkType":13,"id":14},{"sys":14605},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14607},{"url":469,"details":14608,"fileName":475,"contentType":476},{"size":471,"image":14609},{"width":473,"height":474},{"sys":14611,"fields":14614},{"id":14612,"createdAt":14613},"uCnRkz2IzvtpaNV8SGqtb","2025-04-25T13:20:23.742Z",{"title":14615,"slug":14616,"articleIntro":-1,"category":14617},"Compte 78 - Reprises sur amortissements, dépréciations et provisions","compte-78-reprises-sur-amortissements-depreciations-et-provisions",[14618],{"metadata":14619,"sys":14622,"fields":14629},{"tags":14620,"concepts":14621},[],[],{"space":14623,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14625,"publishedVersion":425,"revision":24,"contentType":14627,"locale":29},{"sys":14624},{"type":12,"linkType":13,"id":14},{"sys":14626},{"id":21,"type":12,"linkType":22},{"sys":14628},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14630,"metaTitle":435,"metaDescription":436,"mainTitle":14631,"subtitle":454,"heroImage":14646,"ctaButton":477,"ctaLink":478},[434],{"data":14632,"content":14633,"nodeType":410},{},[14634,14640],{"data":14635,"content":14636,"nodeType":447},{},[14637],{"data":14638,"marks":14639,"value":446,"nodeType":83},{},[],{"data":14641,"content":14642,"nodeType":105},{},[14643],{"data":14644,"marks":14645,"value":325,"nodeType":83},{},[],{"metadata":14647,"sys":14650,"fields":14655},{"tags":14648,"concepts":14649},[],[],{"space":14651,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14653,"publishedVersion":24,"revision":45,"locale":29},{"sys":14652},{"type":12,"linkType":13,"id":14},{"sys":14654},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14656},{"url":469,"details":14657,"fileName":475,"contentType":476},{"size":471,"image":14658},{"width":473,"height":474},{"sys":14660,"fields":14663},{"id":14661,"createdAt":14662},"2v5H5gOCJUbm5h2Pxx2vhO","2025-04-25T13:19:52.103Z",{"title":14664,"slug":14665,"articleIntro":14664,"category":14666},"Compte 6453 - Cotisations aux caisses de retraite","compte-6453-cotisations-aux-caisses-de-retraite",[14667],{"metadata":14668,"sys":14671,"fields":14678},{"tags":14669,"concepts":14670},[],[],{"space":14672,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14674,"publishedVersion":425,"revision":24,"contentType":14676,"locale":29},{"sys":14673},{"type":12,"linkType":13,"id":14},{"sys":14675},{"id":21,"type":12,"linkType":22},{"sys":14677},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14679,"metaTitle":435,"metaDescription":436,"mainTitle":14680,"subtitle":454,"heroImage":14695,"ctaButton":477,"ctaLink":478},[434],{"data":14681,"content":14682,"nodeType":410},{},[14683,14689],{"data":14684,"content":14685,"nodeType":447},{},[14686],{"data":14687,"marks":14688,"value":446,"nodeType":83},{},[],{"data":14690,"content":14691,"nodeType":105},{},[14692],{"data":14693,"marks":14694,"value":325,"nodeType":83},{},[],{"metadata":14696,"sys":14699,"fields":14704},{"tags":14697,"concepts":14698},[],[],{"space":14700,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14702,"publishedVersion":24,"revision":45,"locale":29},{"sys":14701},{"type":12,"linkType":13,"id":14},{"sys":14703},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14705},{"url":469,"details":14706,"fileName":475,"contentType":476},{"size":471,"image":14707},{"width":473,"height":474},{"sys":14709,"fields":14712},{"id":14710,"createdAt":14711},"2d0kfp9OuVsb1nzhj90BSC","2025-04-25T13:20:25.634Z",{"title":14713,"slug":14714,"articleIntro":-1,"category":14715},"Compte 768 - Autres produits financiers","compte-768-autres-produits-financiers",[14716],{"metadata":14717,"sys":14720,"fields":14727},{"tags":14718,"concepts":14719},[],[],{"space":14721,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14723,"publishedVersion":425,"revision":24,"contentType":14725,"locale":29},{"sys":14722},{"type":12,"linkType":13,"id":14},{"sys":14724},{"id":21,"type":12,"linkType":22},{"sys":14726},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14728,"metaTitle":435,"metaDescription":436,"mainTitle":14729,"subtitle":454,"heroImage":14744,"ctaButton":477,"ctaLink":478},[434],{"data":14730,"content":14731,"nodeType":410},{},[14732,14738],{"data":14733,"content":14734,"nodeType":447},{},[14735],{"data":14736,"marks":14737,"value":446,"nodeType":83},{},[],{"data":14739,"content":14740,"nodeType":105},{},[14741],{"data":14742,"marks":14743,"value":325,"nodeType":83},{},[],{"metadata":14745,"sys":14748,"fields":14753},{"tags":14746,"concepts":14747},[],[],{"space":14749,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14751,"publishedVersion":24,"revision":45,"locale":29},{"sys":14750},{"type":12,"linkType":13,"id":14},{"sys":14752},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14754},{"url":469,"details":14755,"fileName":475,"contentType":476},{"size":471,"image":14756},{"width":473,"height":474},{"sys":14758,"fields":14761},{"id":14759,"createdAt":14760},"Buzfh58gNNy1w5p6GCCkW","2025-04-25T13:19:17.326Z",{"title":14762,"slug":14763,"articleIntro":14762,"category":14764},"Compte 6022 - Fournitures consommables","compte-6022-fournitures-consommables",[14765],{"metadata":14766,"sys":14769,"fields":14776},{"tags":14767,"concepts":14768},[],[],{"space":14770,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14772,"publishedVersion":425,"revision":24,"contentType":14774,"locale":29},{"sys":14771},{"type":12,"linkType":13,"id":14},{"sys":14773},{"id":21,"type":12,"linkType":22},{"sys":14775},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14777,"metaTitle":435,"metaDescription":436,"mainTitle":14778,"subtitle":454,"heroImage":14793,"ctaButton":477,"ctaLink":478},[434],{"data":14779,"content":14780,"nodeType":410},{},[14781,14787],{"data":14782,"content":14783,"nodeType":447},{},[14784],{"data":14785,"marks":14786,"value":446,"nodeType":83},{},[],{"data":14788,"content":14789,"nodeType":105},{},[14790],{"data":14791,"marks":14792,"value":325,"nodeType":83},{},[],{"metadata":14794,"sys":14797,"fields":14802},{"tags":14795,"concepts":14796},[],[],{"space":14798,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14800,"publishedVersion":24,"revision":45,"locale":29},{"sys":14799},{"type":12,"linkType":13,"id":14},{"sys":14801},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14803},{"url":469,"details":14804,"fileName":475,"contentType":476},{"size":471,"image":14805},{"width":473,"height":474},{"sys":14807,"fields":14810},{"id":14808,"createdAt":14809},"6dQm2S88YpOW7F97NEMc5S","2025-04-25T13:20:22.124Z",{"title":14811,"slug":14812,"articleIntro":-1,"category":14813},"Compte 721 - Immobilisations incorporelles","compte-721-immobilisations-incorporelles",[14814],{"metadata":14815,"sys":14818,"fields":14825},{"tags":14816,"concepts":14817},[],[],{"space":14819,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14821,"publishedVersion":425,"revision":24,"contentType":14823,"locale":29},{"sys":14820},{"type":12,"linkType":13,"id":14},{"sys":14822},{"id":21,"type":12,"linkType":22},{"sys":14824},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14826,"metaTitle":435,"metaDescription":436,"mainTitle":14827,"subtitle":454,"heroImage":14842,"ctaButton":477,"ctaLink":478},[434],{"data":14828,"content":14829,"nodeType":410},{},[14830,14836],{"data":14831,"content":14832,"nodeType":447},{},[14833],{"data":14834,"marks":14835,"value":446,"nodeType":83},{},[],{"data":14837,"content":14838,"nodeType":105},{},[14839],{"data":14840,"marks":14841,"value":325,"nodeType":83},{},[],{"metadata":14843,"sys":14846,"fields":14851},{"tags":14844,"concepts":14845},[],[],{"space":14847,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14849,"publishedVersion":24,"revision":45,"locale":29},{"sys":14848},{"type":12,"linkType":13,"id":14},{"sys":14850},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14852},{"url":469,"details":14853,"fileName":475,"contentType":476},{"size":471,"image":14854},{"width":473,"height":474},{"sys":14856,"fields":14859},{"id":14857,"createdAt":14858},"3RCkplaaJaiG6x3wUhqlkb","2025-05-09T09:00:00.153Z",{"title":14860,"slug":14861,"articleIntro":14862,"category":14863},"Compte comptable don : comment comptabiliser les dons ?","compte-comptable-don","La comptabilisation des dons, qu'ils soient réalisés par une entreprise ou reçus par une association, répond à des règles strictes du Plan Comptable Général (PCG) et du Code général des impôts. Ce guide vise à apporter un éclairage complet sur les comptes à utiliser, les écritures à passer, les avantages fiscaux et les évolutions réglementaires à venir. ",[14864],{"metadata":14865,"sys":14868,"fields":14875},{"tags":14866,"concepts":14867},[],[],{"space":14869,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14871,"publishedVersion":425,"revision":24,"contentType":14873,"locale":29},{"sys":14870},{"type":12,"linkType":13,"id":14},{"sys":14872},{"id":21,"type":12,"linkType":22},{"sys":14874},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14876,"metaTitle":435,"metaDescription":436,"mainTitle":14877,"subtitle":454,"heroImage":14892,"ctaButton":477,"ctaLink":478},[434],{"data":14878,"content":14879,"nodeType":410},{},[14880,14886],{"data":14881,"content":14882,"nodeType":447},{},[14883],{"data":14884,"marks":14885,"value":446,"nodeType":83},{},[],{"data":14887,"content":14888,"nodeType":105},{},[14889],{"data":14890,"marks":14891,"value":325,"nodeType":83},{},[],{"metadata":14893,"sys":14896,"fields":14901},{"tags":14894,"concepts":14895},[],[],{"space":14897,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14899,"publishedVersion":24,"revision":45,"locale":29},{"sys":14898},{"type":12,"linkType":13,"id":14},{"sys":14900},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14902},{"url":469,"details":14903,"fileName":475,"contentType":476},{"size":471,"image":14904},{"width":473,"height":474},{"sys":14906,"fields":14909},{"id":14907,"createdAt":14908},"6Hg3PhUgeoeuByephjWvOp","2025-04-25T13:19:32.258Z",{"title":14910,"slug":14911,"articleIntro":14910,"category":14912},"Compte 614 - Charges locatives","compte-614-charges-locatives",[14913],{"metadata":14914,"sys":14917,"fields":14924},{"tags":14915,"concepts":14916},[],[],{"space":14918,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14920,"publishedVersion":425,"revision":24,"contentType":14922,"locale":29},{"sys":14919},{"type":12,"linkType":13,"id":14},{"sys":14921},{"id":21,"type":12,"linkType":22},{"sys":14923},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14925,"metaTitle":435,"metaDescription":436,"mainTitle":14926,"subtitle":454,"heroImage":14941,"ctaButton":477,"ctaLink":478},[434],{"data":14927,"content":14928,"nodeType":410},{},[14929,14935],{"data":14930,"content":14931,"nodeType":447},{},[14932],{"data":14933,"marks":14934,"value":446,"nodeType":83},{},[],{"data":14936,"content":14937,"nodeType":105},{},[14938],{"data":14939,"marks":14940,"value":325,"nodeType":83},{},[],{"metadata":14942,"sys":14945,"fields":14950},{"tags":14943,"concepts":14944},[],[],{"space":14946,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14948,"publishedVersion":24,"revision":45,"locale":29},{"sys":14947},{"type":12,"linkType":13,"id":14},{"sys":14949},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":14951},{"url":469,"details":14952,"fileName":475,"contentType":476},{"size":471,"image":14953},{"width":473,"height":474},{"sys":14955,"fields":14958},{"id":14956,"createdAt":14957},"2znsSl1173eFV7mJVYUEZH","2025-04-25T13:18:28.571Z",{"title":14959,"slug":14960,"articleIntro":14959,"category":14961},"Compte 40 - Fournisseurs et comptes rattachés","compte-40-fournisseurs-et-comptes-rattaches",[14962],{"metadata":14963,"sys":14966,"fields":14973},{"tags":14964,"concepts":14965},[],[],{"space":14967,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":14969,"publishedVersion":425,"revision":24,"contentType":14971,"locale":29},{"sys":14968},{"type":12,"linkType":13,"id":14},{"sys":14970},{"id":21,"type":12,"linkType":22},{"sys":14972},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":14974,"metaTitle":435,"metaDescription":436,"mainTitle":14975,"subtitle":454,"heroImage":14990,"ctaButton":477,"ctaLink":478},[434],{"data":14976,"content":14977,"nodeType":410},{},[14978,14984],{"data":14979,"content":14980,"nodeType":447},{},[14981],{"data":14982,"marks":14983,"value":446,"nodeType":83},{},[],{"data":14985,"content":14986,"nodeType":105},{},[14987],{"data":14988,"marks":14989,"value":325,"nodeType":83},{},[],{"metadata":14991,"sys":14994,"fields":14999},{"tags":14992,"concepts":14993},[],[],{"space":14995,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":14997,"publishedVersion":24,"revision":45,"locale":29},{"sys":14996},{"type":12,"linkType":13,"id":14},{"sys":14998},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15000},{"url":469,"details":15001,"fileName":475,"contentType":476},{"size":471,"image":15002},{"width":473,"height":474},{"sys":15004,"fields":15007},{"id":15005,"createdAt":15006},"3rSFFqqqURCbwmPyDEfXYV","2025-04-25T13:19:48.583Z",{"title":15008,"slug":15009,"articleIntro":-1,"category":15010},"Compte 6354 - Droits d'enregistrement et de timbres","compte-6354-droits-denregistrement-et-de-timbres",[15011],{"metadata":15012,"sys":15015,"fields":15022},{"tags":15013,"concepts":15014},[],[],{"space":15016,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15018,"publishedVersion":425,"revision":24,"contentType":15020,"locale":29},{"sys":15017},{"type":12,"linkType":13,"id":14},{"sys":15019},{"id":21,"type":12,"linkType":22},{"sys":15021},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15023,"metaTitle":435,"metaDescription":436,"mainTitle":15024,"subtitle":454,"heroImage":15039,"ctaButton":477,"ctaLink":478},[434],{"data":15025,"content":15026,"nodeType":410},{},[15027,15033],{"data":15028,"content":15029,"nodeType":447},{},[15030],{"data":15031,"marks":15032,"value":446,"nodeType":83},{},[],{"data":15034,"content":15035,"nodeType":105},{},[15036],{"data":15037,"marks":15038,"value":325,"nodeType":83},{},[],{"metadata":15040,"sys":15043,"fields":15048},{"tags":15041,"concepts":15042},[],[],{"space":15044,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15046,"publishedVersion":24,"revision":45,"locale":29},{"sys":15045},{"type":12,"linkType":13,"id":14},{"sys":15047},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15049},{"url":469,"details":15050,"fileName":475,"contentType":476},{"size":471,"image":15051},{"width":473,"height":474},{"sys":15053,"fields":15056},{"id":15054,"createdAt":15055},"5OSjU8qnUkpb88rVkPX5rP","2025-04-25T13:20:26.920Z",{"title":15057,"slug":15058,"articleIntro":-1,"category":15059},"Compte 79 - Transfert de charges","compte-79-transfert-de-charges",[15060],{"metadata":15061,"sys":15064,"fields":15071},{"tags":15062,"concepts":15063},[],[],{"space":15065,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15067,"publishedVersion":425,"revision":24,"contentType":15069,"locale":29},{"sys":15066},{"type":12,"linkType":13,"id":14},{"sys":15068},{"id":21,"type":12,"linkType":22},{"sys":15070},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15072,"metaTitle":435,"metaDescription":436,"mainTitle":15073,"subtitle":454,"heroImage":15088,"ctaButton":477,"ctaLink":478},[434],{"data":15074,"content":15075,"nodeType":410},{},[15076,15082],{"data":15077,"content":15078,"nodeType":447},{},[15079],{"data":15080,"marks":15081,"value":446,"nodeType":83},{},[],{"data":15083,"content":15084,"nodeType":105},{},[15085],{"data":15086,"marks":15087,"value":325,"nodeType":83},{},[],{"metadata":15089,"sys":15092,"fields":15097},{"tags":15090,"concepts":15091},[],[],{"space":15093,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15095,"publishedVersion":24,"revision":45,"locale":29},{"sys":15094},{"type":12,"linkType":13,"id":14},{"sys":15096},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15098},{"url":469,"details":15099,"fileName":475,"contentType":476},{"size":471,"image":15100},{"width":473,"height":474},{"sys":15102,"fields":15105},{"id":15103,"createdAt":15104},"3AKBm6tD04K1pXwBJAj34n","2025-05-27T13:57:39.095Z",{"title":15106,"slug":15107,"articleIntro":15106,"category":15108},"2768 - Intérêts courus","compte-2768-interets-courus",[15109],{"metadata":15110,"sys":15113,"fields":15120},{"tags":15111,"concepts":15112},[],[],{"space":15114,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15116,"publishedVersion":425,"revision":24,"contentType":15118,"locale":29},{"sys":15115},{"type":12,"linkType":13,"id":14},{"sys":15117},{"id":21,"type":12,"linkType":22},{"sys":15119},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15121,"metaTitle":435,"metaDescription":436,"mainTitle":15122,"subtitle":454,"heroImage":15137,"ctaButton":477,"ctaLink":478},[434],{"data":15123,"content":15124,"nodeType":410},{},[15125,15131],{"data":15126,"content":15127,"nodeType":447},{},[15128],{"data":15129,"marks":15130,"value":446,"nodeType":83},{},[],{"data":15132,"content":15133,"nodeType":105},{},[15134],{"data":15135,"marks":15136,"value":325,"nodeType":83},{},[],{"metadata":15138,"sys":15141,"fields":15146},{"tags":15139,"concepts":15140},[],[],{"space":15142,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15144,"publishedVersion":24,"revision":45,"locale":29},{"sys":15143},{"type":12,"linkType":13,"id":14},{"sys":15145},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15147},{"url":469,"details":15148,"fileName":475,"contentType":476},{"size":471,"image":15149},{"width":473,"height":474},{"sys":15151,"fields":15154},{"id":15152,"createdAt":15153},"214cjJRrVBImpWu2kxtht4","2025-05-27T14:03:59.329Z",{"title":15155,"slug":15156,"articleIntro":15155,"category":15157},"781 - Reprises sur amortissements, dépréciations et provisions (à inscrire dans les produits d'exploitation)","compte-781-reprises-sur-amortissements-depreciations-et-provisions-a-inscrire-dans-les-produits-d-exploitation",[15158],{"metadata":15159,"sys":15162,"fields":15169},{"tags":15160,"concepts":15161},[],[],{"space":15163,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15165,"publishedVersion":425,"revision":24,"contentType":15167,"locale":29},{"sys":15164},{"type":12,"linkType":13,"id":14},{"sys":15166},{"id":21,"type":12,"linkType":22},{"sys":15168},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15170,"metaTitle":435,"metaDescription":436,"mainTitle":15171,"subtitle":454,"heroImage":15186,"ctaButton":477,"ctaLink":478},[434],{"data":15172,"content":15173,"nodeType":410},{},[15174,15180],{"data":15175,"content":15176,"nodeType":447},{},[15177],{"data":15178,"marks":15179,"value":446,"nodeType":83},{},[],{"data":15181,"content":15182,"nodeType":105},{},[15183],{"data":15184,"marks":15185,"value":325,"nodeType":83},{},[],{"metadata":15187,"sys":15190,"fields":15195},{"tags":15188,"concepts":15189},[],[],{"space":15191,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15193,"publishedVersion":24,"revision":45,"locale":29},{"sys":15192},{"type":12,"linkType":13,"id":14},{"sys":15194},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15196},{"url":469,"details":15197,"fileName":475,"contentType":476},{"size":471,"image":15198},{"width":473,"height":474},{"sys":15200,"fields":15203},{"id":15201,"createdAt":15202},"3YhFWnQcxXlaSSZznkZxKf","2025-05-27T13:57:59.293Z",{"title":15204,"slug":15205,"articleIntro":15204,"category":15206},"291 - Dépréciations des immobilisations corporelles (même ventilation que celle du compte 21)","compte-291-depreciations-des-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-21",[15207],{"metadata":15208,"sys":15211,"fields":15218},{"tags":15209,"concepts":15210},[],[],{"space":15212,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15214,"publishedVersion":425,"revision":24,"contentType":15216,"locale":29},{"sys":15213},{"type":12,"linkType":13,"id":14},{"sys":15215},{"id":21,"type":12,"linkType":22},{"sys":15217},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15219,"metaTitle":435,"metaDescription":436,"mainTitle":15220,"subtitle":454,"heroImage":15235,"ctaButton":477,"ctaLink":478},[434],{"data":15221,"content":15222,"nodeType":410},{},[15223,15229],{"data":15224,"content":15225,"nodeType":447},{},[15226],{"data":15227,"marks":15228,"value":446,"nodeType":83},{},[],{"data":15230,"content":15231,"nodeType":105},{},[15232],{"data":15233,"marks":15234,"value":325,"nodeType":83},{},[],{"metadata":15236,"sys":15239,"fields":15244},{"tags":15237,"concepts":15238},[],[],{"space":15240,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15242,"publishedVersion":24,"revision":45,"locale":29},{"sys":15241},{"type":12,"linkType":13,"id":14},{"sys":15243},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15245},{"url":469,"details":15246,"fileName":475,"contentType":476},{"size":471,"image":15247},{"width":473,"height":474},{"sys":15249,"fields":15252},{"id":15250,"createdAt":15251},"4oKllNRasnXDgx6mlvFk1a","2025-04-25T13:20:22.063Z",{"title":15253,"slug":15254,"articleIntro":-1,"category":15255},"Compte 761 - Produits de participations","compte-761-produits-de-participations",[15256],{"metadata":15257,"sys":15260,"fields":15267},{"tags":15258,"concepts":15259},[],[],{"space":15261,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15263,"publishedVersion":425,"revision":24,"contentType":15265,"locale":29},{"sys":15262},{"type":12,"linkType":13,"id":14},{"sys":15264},{"id":21,"type":12,"linkType":22},{"sys":15266},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15268,"metaTitle":435,"metaDescription":436,"mainTitle":15269,"subtitle":454,"heroImage":15284,"ctaButton":477,"ctaLink":478},[434],{"data":15270,"content":15271,"nodeType":410},{},[15272,15278],{"data":15273,"content":15274,"nodeType":447},{},[15275],{"data":15276,"marks":15277,"value":446,"nodeType":83},{},[],{"data":15279,"content":15280,"nodeType":105},{},[15281],{"data":15282,"marks":15283,"value":325,"nodeType":83},{},[],{"metadata":15285,"sys":15288,"fields":15293},{"tags":15286,"concepts":15287},[],[],{"space":15289,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15291,"publishedVersion":24,"revision":45,"locale":29},{"sys":15290},{"type":12,"linkType":13,"id":14},{"sys":15292},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15294},{"url":469,"details":15295,"fileName":475,"contentType":476},{"size":471,"image":15296},{"width":473,"height":474},{"sys":15298,"fields":15301},{"id":15299,"createdAt":15300},"791PZwBjrulPJdgXjWVHwQ","2025-04-25T13:19:28.566Z",{"title":15302,"slug":15303,"articleIntro":15302,"category":15304},"Compte 6156 - Maintenance","compte-6156-maintenance",[15305],{"metadata":15306,"sys":15309,"fields":15316},{"tags":15307,"concepts":15308},[],[],{"space":15310,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15312,"publishedVersion":425,"revision":24,"contentType":15314,"locale":29},{"sys":15311},{"type":12,"linkType":13,"id":14},{"sys":15313},{"id":21,"type":12,"linkType":22},{"sys":15315},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15317,"metaTitle":435,"metaDescription":436,"mainTitle":15318,"subtitle":454,"heroImage":15333,"ctaButton":477,"ctaLink":478},[434],{"data":15319,"content":15320,"nodeType":410},{},[15321,15327],{"data":15322,"content":15323,"nodeType":447},{},[15324],{"data":15325,"marks":15326,"value":446,"nodeType":83},{},[],{"data":15328,"content":15329,"nodeType":105},{},[15330],{"data":15331,"marks":15332,"value":325,"nodeType":83},{},[],{"metadata":15334,"sys":15337,"fields":15342},{"tags":15335,"concepts":15336},[],[],{"space":15338,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15340,"publishedVersion":24,"revision":45,"locale":29},{"sys":15339},{"type":12,"linkType":13,"id":14},{"sys":15341},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15343},{"url":469,"details":15344,"fileName":475,"contentType":476},{"size":471,"image":15345},{"width":473,"height":474},{"sys":15347,"fields":15350},{"id":15348,"createdAt":15349},"lJywrFEidVvadHNeKm6U9","2025-04-25T13:18:52.130Z",{"title":15351,"slug":15352,"articleIntro":15351,"category":15353},"Compte 44562 - TVA sur immobilisations","compte-44562-tva-sur-immobilisations",[15354],{"metadata":15355,"sys":15358,"fields":15365},{"tags":15356,"concepts":15357},[],[],{"space":15359,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15361,"publishedVersion":425,"revision":24,"contentType":15363,"locale":29},{"sys":15360},{"type":12,"linkType":13,"id":14},{"sys":15362},{"id":21,"type":12,"linkType":22},{"sys":15364},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15366,"metaTitle":435,"metaDescription":436,"mainTitle":15367,"subtitle":454,"heroImage":15382,"ctaButton":477,"ctaLink":478},[434],{"data":15368,"content":15369,"nodeType":410},{},[15370,15376],{"data":15371,"content":15372,"nodeType":447},{},[15373],{"data":15374,"marks":15375,"value":446,"nodeType":83},{},[],{"data":15377,"content":15378,"nodeType":105},{},[15379],{"data":15380,"marks":15381,"value":325,"nodeType":83},{},[],{"metadata":15383,"sys":15386,"fields":15391},{"tags":15384,"concepts":15385},[],[],{"space":15387,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15389,"publishedVersion":24,"revision":45,"locale":29},{"sys":15388},{"type":12,"linkType":13,"id":14},{"sys":15390},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15392},{"url":469,"details":15393,"fileName":475,"contentType":476},{"size":471,"image":15394},{"width":473,"height":474},{"sys":15396,"fields":15399},{"id":15397,"createdAt":15398},"4BlV37xxu8W5zhUVBcv4U","2025-04-25T13:19:42.189Z",{"title":15400,"slug":15401,"articleIntro":15400,"category":15402},"Compte 627 - Services bancaires et assimilés","compte-627-services-bancaires-et-assimiles",[15403],{"metadata":15404,"sys":15407,"fields":15414},{"tags":15405,"concepts":15406},[],[],{"space":15408,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15410,"publishedVersion":425,"revision":24,"contentType":15412,"locale":29},{"sys":15409},{"type":12,"linkType":13,"id":14},{"sys":15411},{"id":21,"type":12,"linkType":22},{"sys":15413},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15415,"metaTitle":435,"metaDescription":436,"mainTitle":15416,"subtitle":454,"heroImage":15431,"ctaButton":477,"ctaLink":478},[434],{"data":15417,"content":15418,"nodeType":410},{},[15419,15425],{"data":15420,"content":15421,"nodeType":447},{},[15422],{"data":15423,"marks":15424,"value":446,"nodeType":83},{},[],{"data":15426,"content":15427,"nodeType":105},{},[15428],{"data":15429,"marks":15430,"value":325,"nodeType":83},{},[],{"metadata":15432,"sys":15435,"fields":15440},{"tags":15433,"concepts":15434},[],[],{"space":15436,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15438,"publishedVersion":24,"revision":45,"locale":29},{"sys":15437},{"type":12,"linkType":13,"id":14},{"sys":15439},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15441},{"url":469,"details":15442,"fileName":475,"contentType":476},{"size":471,"image":15443},{"width":473,"height":474},{"sys":15445,"fields":15448},{"id":15446,"createdAt":15447},"jUtkBXOSw9THbcTH9EF8o","2025-04-25T13:18:08.561Z",{"title":15449,"slug":15450,"articleIntro":15449,"category":15451},"Compte 201 - Frais d'établissement","compte-201-frais-d-etablissement",[15452],{"metadata":15453,"sys":15456,"fields":15463},{"tags":15454,"concepts":15455},[],[],{"space":15457,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15459,"publishedVersion":425,"revision":24,"contentType":15461,"locale":29},{"sys":15458},{"type":12,"linkType":13,"id":14},{"sys":15460},{"id":21,"type":12,"linkType":22},{"sys":15462},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15464,"metaTitle":435,"metaDescription":436,"mainTitle":15465,"subtitle":454,"heroImage":15480,"ctaButton":477,"ctaLink":478},[434],{"data":15466,"content":15467,"nodeType":410},{},[15468,15474],{"data":15469,"content":15470,"nodeType":447},{},[15471],{"data":15472,"marks":15473,"value":446,"nodeType":83},{},[],{"data":15475,"content":15476,"nodeType":105},{},[15477],{"data":15478,"marks":15479,"value":325,"nodeType":83},{},[],{"metadata":15481,"sys":15484,"fields":15489},{"tags":15482,"concepts":15483},[],[],{"space":15485,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15487,"publishedVersion":24,"revision":45,"locale":29},{"sys":15486},{"type":12,"linkType":13,"id":14},{"sys":15488},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15490},{"url":469,"details":15491,"fileName":475,"contentType":476},{"size":471,"image":15492},{"width":473,"height":474},{"sys":15494,"fields":15497},{"id":15495,"createdAt":15496},"5rEAhruR6rjCteKPlgdDJe","2025-04-25T13:19:58.543Z",{"title":15498,"slug":15499,"articleIntro":-1,"category":15500},"Compte 647 - Autres charges sociales","compte-647-autres-charges-sociales",[15501],{"metadata":15502,"sys":15505,"fields":15512},{"tags":15503,"concepts":15504},[],[],{"space":15506,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15508,"publishedVersion":425,"revision":24,"contentType":15510,"locale":29},{"sys":15507},{"type":12,"linkType":13,"id":14},{"sys":15509},{"id":21,"type":12,"linkType":22},{"sys":15511},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15513,"metaTitle":435,"metaDescription":436,"mainTitle":15514,"subtitle":454,"heroImage":15529,"ctaButton":477,"ctaLink":478},[434],{"data":15515,"content":15516,"nodeType":410},{},[15517,15523],{"data":15518,"content":15519,"nodeType":447},{},[15520],{"data":15521,"marks":15522,"value":446,"nodeType":83},{},[],{"data":15524,"content":15525,"nodeType":105},{},[15526],{"data":15527,"marks":15528,"value":325,"nodeType":83},{},[],{"metadata":15530,"sys":15533,"fields":15538},{"tags":15531,"concepts":15532},[],[],{"space":15534,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15536,"publishedVersion":24,"revision":45,"locale":29},{"sys":15535},{"type":12,"linkType":13,"id":14},{"sys":15537},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15539},{"url":469,"details":15540,"fileName":475,"contentType":476},{"size":471,"image":15541},{"width":473,"height":474},{"sys":15543,"fields":15546},{"id":15544,"createdAt":15545},"2QqgJ6lKfXDkZ7WaNqwoQr","2025-04-25T13:19:28.538Z",{"title":15547,"slug":15548,"articleIntro":15547,"category":15549},"Compte 615 - Entretien et réparations","compte-615-entretien-et-reparations",[15550],{"metadata":15551,"sys":15554,"fields":15561},{"tags":15552,"concepts":15553},[],[],{"space":15555,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15557,"publishedVersion":425,"revision":24,"contentType":15559,"locale":29},{"sys":15556},{"type":12,"linkType":13,"id":14},{"sys":15558},{"id":21,"type":12,"linkType":22},{"sys":15560},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15562,"metaTitle":435,"metaDescription":436,"mainTitle":15563,"subtitle":454,"heroImage":15578,"ctaButton":477,"ctaLink":478},[434],{"data":15564,"content":15565,"nodeType":410},{},[15566,15572],{"data":15567,"content":15568,"nodeType":447},{},[15569],{"data":15570,"marks":15571,"value":446,"nodeType":83},{},[],{"data":15573,"content":15574,"nodeType":105},{},[15575],{"data":15576,"marks":15577,"value":325,"nodeType":83},{},[],{"metadata":15579,"sys":15582,"fields":15587},{"tags":15580,"concepts":15581},[],[],{"space":15583,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15585,"publishedVersion":24,"revision":45,"locale":29},{"sys":15584},{"type":12,"linkType":13,"id":14},{"sys":15586},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15588},{"url":469,"details":15589,"fileName":475,"contentType":476},{"size":471,"image":15590},{"width":473,"height":474},{"sys":15592,"fields":15595},{"id":15593,"createdAt":15594},"4Tu7060rtgyzdaz2tRas9e","2025-04-25T13:20:10.346Z",{"title":15596,"slug":15597,"articleIntro":-1,"category":15598},"Compte 707 - Ventes de marchandises","compte-707-ventes-de-marchandises",[15599],{"metadata":15600,"sys":15603,"fields":15610},{"tags":15601,"concepts":15602},[],[],{"space":15604,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15606,"publishedVersion":425,"revision":24,"contentType":15608,"locale":29},{"sys":15605},{"type":12,"linkType":13,"id":14},{"sys":15607},{"id":21,"type":12,"linkType":22},{"sys":15609},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15611,"metaTitle":435,"metaDescription":436,"mainTitle":15612,"subtitle":454,"heroImage":15627,"ctaButton":477,"ctaLink":478},[434],{"data":15613,"content":15614,"nodeType":410},{},[15615,15621],{"data":15616,"content":15617,"nodeType":447},{},[15618],{"data":15619,"marks":15620,"value":446,"nodeType":83},{},[],{"data":15622,"content":15623,"nodeType":105},{},[15624],{"data":15625,"marks":15626,"value":325,"nodeType":83},{},[],{"metadata":15628,"sys":15631,"fields":15636},{"tags":15629,"concepts":15630},[],[],{"space":15632,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15634,"publishedVersion":24,"revision":45,"locale":29},{"sys":15633},{"type":12,"linkType":13,"id":14},{"sys":15635},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15637},{"url":469,"details":15638,"fileName":475,"contentType":476},{"size":471,"image":15639},{"width":473,"height":474},{"sys":15641,"fields":15644},{"id":15642,"createdAt":15643},"fdOhDfpjcuPTVjnFDsRpg","2025-04-25T13:20:26.950Z",{"title":15645,"slug":15646,"articleIntro":-1,"category":15647},"Compte 796 - Transfert de charges financières","compte-796-transfert-de-charges-financieres",[15648],{"metadata":15649,"sys":15652,"fields":15659},{"tags":15650,"concepts":15651},[],[],{"space":15653,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15655,"publishedVersion":425,"revision":24,"contentType":15657,"locale":29},{"sys":15654},{"type":12,"linkType":13,"id":14},{"sys":15656},{"id":21,"type":12,"linkType":22},{"sys":15658},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15660,"metaTitle":435,"metaDescription":436,"mainTitle":15661,"subtitle":454,"heroImage":15676,"ctaButton":477,"ctaLink":478},[434],{"data":15662,"content":15663,"nodeType":410},{},[15664,15670],{"data":15665,"content":15666,"nodeType":447},{},[15667],{"data":15668,"marks":15669,"value":446,"nodeType":83},{},[],{"data":15671,"content":15672,"nodeType":105},{},[15673],{"data":15674,"marks":15675,"value":325,"nodeType":83},{},[],{"metadata":15677,"sys":15680,"fields":15685},{"tags":15678,"concepts":15679},[],[],{"space":15681,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15683,"publishedVersion":24,"revision":45,"locale":29},{"sys":15682},{"type":12,"linkType":13,"id":14},{"sys":15684},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15686},{"url":469,"details":15687,"fileName":475,"contentType":476},{"size":471,"image":15688},{"width":473,"height":474},{"sys":15690,"fields":15693},{"id":15691,"createdAt":15692},"7qkruW5nX1Y5wahO4vjiJq","2025-05-27T14:02:29.332Z",{"title":15694,"slug":15695,"articleIntro":15694,"category":15696},"6756 - Immobilisations financières","compte-6756-immobilisations-financieres",[15697],{"metadata":15698,"sys":15701,"fields":15708},{"tags":15699,"concepts":15700},[],[],{"space":15702,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15704,"publishedVersion":425,"revision":24,"contentType":15706,"locale":29},{"sys":15703},{"type":12,"linkType":13,"id":14},{"sys":15705},{"id":21,"type":12,"linkType":22},{"sys":15707},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15709,"metaTitle":435,"metaDescription":436,"mainTitle":15710,"subtitle":454,"heroImage":15725,"ctaButton":477,"ctaLink":478},[434],{"data":15711,"content":15712,"nodeType":410},{},[15713,15719],{"data":15714,"content":15715,"nodeType":447},{},[15716],{"data":15717,"marks":15718,"value":446,"nodeType":83},{},[],{"data":15720,"content":15721,"nodeType":105},{},[15722],{"data":15723,"marks":15724,"value":325,"nodeType":83},{},[],{"metadata":15726,"sys":15729,"fields":15734},{"tags":15727,"concepts":15728},[],[],{"space":15730,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15732,"publishedVersion":24,"revision":45,"locale":29},{"sys":15731},{"type":12,"linkType":13,"id":14},{"sys":15733},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15735},{"url":469,"details":15736,"fileName":475,"contentType":476},{"size":471,"image":15737},{"width":473,"height":474},{"sys":15739,"fields":15742},{"id":15740,"createdAt":15741},"7rQ3ibHaJNmiAyku1Ruu0J","2025-05-27T14:02:39.295Z",{"title":15743,"slug":15744,"articleIntro":15743,"category":15745},"68111 - Immobilisations incorporelles","compte-68111-immobilisations-incorporelles",[15746],{"metadata":15747,"sys":15750,"fields":15757},{"tags":15748,"concepts":15749},[],[],{"space":15751,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15753,"publishedVersion":425,"revision":24,"contentType":15755,"locale":29},{"sys":15752},{"type":12,"linkType":13,"id":14},{"sys":15754},{"id":21,"type":12,"linkType":22},{"sys":15756},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15758,"metaTitle":435,"metaDescription":436,"mainTitle":15759,"subtitle":454,"heroImage":15774,"ctaButton":477,"ctaLink":478},[434],{"data":15760,"content":15761,"nodeType":410},{},[15762,15768],{"data":15763,"content":15764,"nodeType":447},{},[15765],{"data":15766,"marks":15767,"value":446,"nodeType":83},{},[],{"data":15769,"content":15770,"nodeType":105},{},[15771],{"data":15772,"marks":15773,"value":325,"nodeType":83},{},[],{"metadata":15775,"sys":15778,"fields":15783},{"tags":15776,"concepts":15777},[],[],{"space":15779,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15781,"publishedVersion":24,"revision":45,"locale":29},{"sys":15780},{"type":12,"linkType":13,"id":14},{"sys":15782},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15784},{"url":469,"details":15785,"fileName":475,"contentType":476},{"size":471,"image":15786},{"width":473,"height":474},{"sys":15788,"fields":15791},{"id":15789,"createdAt":15790},"25K9Qg2Cc43WeJCzwmosH3","2025-04-25T13:20:00.502Z",{"title":15792,"slug":15793,"articleIntro":-1,"category":15794},"Compte 6673 - Charges nettes sur cessions de valeurs mobilières de placement","compte-6673-charges-nettes-sur-cessions-de-valeurs-mobilieres-de-placement",[15795],{"metadata":15796,"sys":15799,"fields":15806},{"tags":15797,"concepts":15798},[],[],{"space":15800,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15802,"publishedVersion":425,"revision":24,"contentType":15804,"locale":29},{"sys":15801},{"type":12,"linkType":13,"id":14},{"sys":15803},{"id":21,"type":12,"linkType":22},{"sys":15805},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15807,"metaTitle":435,"metaDescription":436,"mainTitle":15808,"subtitle":454,"heroImage":15823,"ctaButton":477,"ctaLink":478},[434],{"data":15809,"content":15810,"nodeType":410},{},[15811,15817],{"data":15812,"content":15813,"nodeType":447},{},[15814],{"data":15815,"marks":15816,"value":446,"nodeType":83},{},[],{"data":15818,"content":15819,"nodeType":105},{},[15820],{"data":15821,"marks":15822,"value":325,"nodeType":83},{},[],{"metadata":15824,"sys":15827,"fields":15832},{"tags":15825,"concepts":15826},[],[],{"space":15828,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15830,"publishedVersion":24,"revision":45,"locale":29},{"sys":15829},{"type":12,"linkType":13,"id":14},{"sys":15831},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15833},{"url":469,"details":15834,"fileName":475,"contentType":476},{"size":471,"image":15835},{"width":473,"height":474},{"sys":15837,"fields":15840},{"id":15838,"createdAt":15839},"6cGD7gSOqrxoizEWXuy8Tu","2025-04-25T13:18:28.618Z",{"title":15841,"slug":15842,"articleIntro":15841,"category":15843},"Compte 34 - En-cours de production de services","compte-34-en-cours-de-production-de-services",[15844],{"metadata":15845,"sys":15848,"fields":15855},{"tags":15846,"concepts":15847},[],[],{"space":15849,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15851,"publishedVersion":425,"revision":24,"contentType":15853,"locale":29},{"sys":15850},{"type":12,"linkType":13,"id":14},{"sys":15852},{"id":21,"type":12,"linkType":22},{"sys":15854},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15856,"metaTitle":435,"metaDescription":436,"mainTitle":15857,"subtitle":454,"heroImage":15872,"ctaButton":477,"ctaLink":478},[434],{"data":15858,"content":15859,"nodeType":410},{},[15860,15866],{"data":15861,"content":15862,"nodeType":447},{},[15863],{"data":15864,"marks":15865,"value":446,"nodeType":83},{},[],{"data":15867,"content":15868,"nodeType":105},{},[15869],{"data":15870,"marks":15871,"value":325,"nodeType":83},{},[],{"metadata":15873,"sys":15876,"fields":15881},{"tags":15874,"concepts":15875},[],[],{"space":15877,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15879,"publishedVersion":24,"revision":45,"locale":29},{"sys":15878},{"type":12,"linkType":13,"id":14},{"sys":15880},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15882},{"url":469,"details":15883,"fileName":475,"contentType":476},{"size":471,"image":15884},{"width":473,"height":474},{"sys":15886,"fields":15889},{"id":15887,"createdAt":15888},"2807OtCzvGXt6fmUmnzjR4","2025-04-25T13:19:40.297Z",{"title":15890,"slug":15891,"articleIntro":-1,"category":15892},"Compte 6257 - Réceptions","compte-6257-receptions",[15893],{"metadata":15894,"sys":15897,"fields":15904},{"tags":15895,"concepts":15896},[],[],{"space":15898,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15900,"publishedVersion":425,"revision":24,"contentType":15902,"locale":29},{"sys":15899},{"type":12,"linkType":13,"id":14},{"sys":15901},{"id":21,"type":12,"linkType":22},{"sys":15903},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15905,"metaTitle":435,"metaDescription":436,"mainTitle":15906,"subtitle":454,"heroImage":15921,"ctaButton":477,"ctaLink":478},[434],{"data":15907,"content":15908,"nodeType":410},{},[15909,15915],{"data":15910,"content":15911,"nodeType":447},{},[15912],{"data":15913,"marks":15914,"value":446,"nodeType":83},{},[],{"data":15916,"content":15917,"nodeType":105},{},[15918],{"data":15919,"marks":15920,"value":325,"nodeType":83},{},[],{"metadata":15922,"sys":15925,"fields":15930},{"tags":15923,"concepts":15924},[],[],{"space":15926,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15928,"publishedVersion":24,"revision":45,"locale":29},{"sys":15927},{"type":12,"linkType":13,"id":14},{"sys":15929},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15931},{"url":469,"details":15932,"fileName":475,"contentType":476},{"size":471,"image":15933},{"width":473,"height":474},{"sys":15935,"fields":15938},{"id":15936,"createdAt":15937},"14rKQEfgE3PMohKVnWmjgU","2025-04-25T13:18:38.632Z",{"title":15939,"slug":15940,"articleIntro":15939,"category":15941},"Compte 424 - Participation des salariés aux résultats","compte-424-participation-des-salaries-aux-resultats",[15942],{"metadata":15943,"sys":15946,"fields":15953},{"tags":15944,"concepts":15945},[],[],{"space":15947,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15949,"publishedVersion":425,"revision":24,"contentType":15951,"locale":29},{"sys":15948},{"type":12,"linkType":13,"id":14},{"sys":15950},{"id":21,"type":12,"linkType":22},{"sys":15952},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":15954,"metaTitle":435,"metaDescription":436,"mainTitle":15955,"subtitle":454,"heroImage":15970,"ctaButton":477,"ctaLink":478},[434],{"data":15956,"content":15957,"nodeType":410},{},[15958,15964],{"data":15959,"content":15960,"nodeType":447},{},[15961],{"data":15962,"marks":15963,"value":446,"nodeType":83},{},[],{"data":15965,"content":15966,"nodeType":105},{},[15967],{"data":15968,"marks":15969,"value":325,"nodeType":83},{},[],{"metadata":15971,"sys":15974,"fields":15979},{"tags":15972,"concepts":15973},[],[],{"space":15975,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":15977,"publishedVersion":24,"revision":45,"locale":29},{"sys":15976},{"type":12,"linkType":13,"id":14},{"sys":15978},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":15980},{"url":469,"details":15981,"fileName":475,"contentType":476},{"size":471,"image":15982},{"width":473,"height":474},{"sys":15984,"fields":15987},{"id":15985,"createdAt":15986},"6zTyawwCPbzatFlxp9rQfL","2025-04-25T13:17:48.567Z",{"title":15988,"slug":15989,"articleIntro":15988,"category":15990},"Compte 1063 - Réserves statutaires ou contractuelles","compte-1063-reserves-statutaires-ou-contractuelles",[15991],{"metadata":15992,"sys":15995,"fields":16002},{"tags":15993,"concepts":15994},[],[],{"space":15996,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":15998,"publishedVersion":425,"revision":24,"contentType":16000,"locale":29},{"sys":15997},{"type":12,"linkType":13,"id":14},{"sys":15999},{"id":21,"type":12,"linkType":22},{"sys":16001},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16003,"metaTitle":435,"metaDescription":436,"mainTitle":16004,"subtitle":454,"heroImage":16019,"ctaButton":477,"ctaLink":478},[434],{"data":16005,"content":16006,"nodeType":410},{},[16007,16013],{"data":16008,"content":16009,"nodeType":447},{},[16010],{"data":16011,"marks":16012,"value":446,"nodeType":83},{},[],{"data":16014,"content":16015,"nodeType":105},{},[16016],{"data":16017,"marks":16018,"value":325,"nodeType":83},{},[],{"metadata":16020,"sys":16023,"fields":16028},{"tags":16021,"concepts":16022},[],[],{"space":16024,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16026,"publishedVersion":24,"revision":45,"locale":29},{"sys":16025},{"type":12,"linkType":13,"id":14},{"sys":16027},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16029},{"url":469,"details":16030,"fileName":475,"contentType":476},{"size":471,"image":16031},{"width":473,"height":474},{"sys":16033,"fields":16036},{"id":16034,"createdAt":16035},"4MIpvxU3J69blWmWYFsKAz","2025-05-27T14:00:29.301Z",{"title":16037,"slug":16038,"articleIntro":16037,"category":16039},"52 - Instruments de trésorerie","compte-52-instruments-de-tresorerie",[16040],{"metadata":16041,"sys":16044,"fields":16051},{"tags":16042,"concepts":16043},[],[],{"space":16045,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16047,"publishedVersion":425,"revision":24,"contentType":16049,"locale":29},{"sys":16046},{"type":12,"linkType":13,"id":14},{"sys":16048},{"id":21,"type":12,"linkType":22},{"sys":16050},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16052,"metaTitle":435,"metaDescription":436,"mainTitle":16053,"subtitle":454,"heroImage":16068,"ctaButton":477,"ctaLink":478},[434],{"data":16054,"content":16055,"nodeType":410},{},[16056,16062],{"data":16057,"content":16058,"nodeType":447},{},[16059],{"data":16060,"marks":16061,"value":446,"nodeType":83},{},[],{"data":16063,"content":16064,"nodeType":105},{},[16065],{"data":16066,"marks":16067,"value":325,"nodeType":83},{},[],{"metadata":16069,"sys":16072,"fields":16077},{"tags":16070,"concepts":16071},[],[],{"space":16073,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16075,"publishedVersion":24,"revision":45,"locale":29},{"sys":16074},{"type":12,"linkType":13,"id":14},{"sys":16076},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16078},{"url":469,"details":16079,"fileName":475,"contentType":476},{"size":471,"image":16080},{"width":473,"height":474},{"sys":16082,"fields":16085},{"id":16083,"createdAt":16084},"5Q0HgDYvNlP5S0YW3qni0C","2025-04-25T13:17:58.496Z",{"title":16086,"slug":16087,"articleIntro":-1,"category":16088},"Compte 139 - Subventions d'investissement inscrites au compte de résultat","compte-139-subventions-d-investissement-inscrites-au-compte-de-resultat",[16089],{"metadata":16090,"sys":16093,"fields":16100},{"tags":16091,"concepts":16092},[],[],{"space":16094,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16096,"publishedVersion":425,"revision":24,"contentType":16098,"locale":29},{"sys":16095},{"type":12,"linkType":13,"id":14},{"sys":16097},{"id":21,"type":12,"linkType":22},{"sys":16099},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16101,"metaTitle":435,"metaDescription":436,"mainTitle":16102,"subtitle":454,"heroImage":16117,"ctaButton":477,"ctaLink":478},[434],{"data":16103,"content":16104,"nodeType":410},{},[16105,16111],{"data":16106,"content":16107,"nodeType":447},{},[16108],{"data":16109,"marks":16110,"value":446,"nodeType":83},{},[],{"data":16112,"content":16113,"nodeType":105},{},[16114],{"data":16115,"marks":16116,"value":325,"nodeType":83},{},[],{"metadata":16118,"sys":16121,"fields":16126},{"tags":16119,"concepts":16120},[],[],{"space":16122,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16124,"publishedVersion":24,"revision":45,"locale":29},{"sys":16123},{"type":12,"linkType":13,"id":14},{"sys":16125},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16127},{"url":469,"details":16128,"fileName":475,"contentType":476},{"size":471,"image":16129},{"width":473,"height":474},{"sys":16131,"fields":16134},{"id":16132,"createdAt":16133},"564sjsbHl8sNl3GkkKC9D4","2025-05-27T14:01:29.315Z",{"title":16135,"slug":16136,"articleIntro":16135,"category":16137},"6271 - Frais sur titres (achat, vente, garde)","compte-6271-frais-sur-titres-achat-vente-garde",[16138],{"metadata":16139,"sys":16142,"fields":16149},{"tags":16140,"concepts":16141},[],[],{"space":16143,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16145,"publishedVersion":425,"revision":24,"contentType":16147,"locale":29},{"sys":16144},{"type":12,"linkType":13,"id":14},{"sys":16146},{"id":21,"type":12,"linkType":22},{"sys":16148},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16150,"metaTitle":435,"metaDescription":436,"mainTitle":16151,"subtitle":454,"heroImage":16166,"ctaButton":477,"ctaLink":478},[434],{"data":16152,"content":16153,"nodeType":410},{},[16154,16160],{"data":16155,"content":16156,"nodeType":447},{},[16157],{"data":16158,"marks":16159,"value":446,"nodeType":83},{},[],{"data":16161,"content":16162,"nodeType":105},{},[16163],{"data":16164,"marks":16165,"value":325,"nodeType":83},{},[],{"metadata":16167,"sys":16170,"fields":16175},{"tags":16168,"concepts":16169},[],[],{"space":16171,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16173,"publishedVersion":24,"revision":45,"locale":29},{"sys":16172},{"type":12,"linkType":13,"id":14},{"sys":16174},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16176},{"url":469,"details":16177,"fileName":475,"contentType":476},{"size":471,"image":16178},{"width":473,"height":474},{"sys":16180,"fields":16183},{"id":16181,"createdAt":16182},"43S8AfTGkUFzxZdrjT4Yr1","2025-05-27T13:59:39.208Z",{"title":16184,"slug":16185,"articleIntro":16184,"category":16186},"4687 - Produits à recevoir","compte-4687-produits-a-recevoir",[16187],{"metadata":16188,"sys":16191,"fields":16198},{"tags":16189,"concepts":16190},[],[],{"space":16192,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16194,"publishedVersion":425,"revision":24,"contentType":16196,"locale":29},{"sys":16193},{"type":12,"linkType":13,"id":14},{"sys":16195},{"id":21,"type":12,"linkType":22},{"sys":16197},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16199,"metaTitle":435,"metaDescription":436,"mainTitle":16200,"subtitle":454,"heroImage":16215,"ctaButton":477,"ctaLink":478},[434],{"data":16201,"content":16202,"nodeType":410},{},[16203,16209],{"data":16204,"content":16205,"nodeType":447},{},[16206],{"data":16207,"marks":16208,"value":446,"nodeType":83},{},[],{"data":16210,"content":16211,"nodeType":105},{},[16212],{"data":16213,"marks":16214,"value":325,"nodeType":83},{},[],{"metadata":16216,"sys":16219,"fields":16224},{"tags":16217,"concepts":16218},[],[],{"space":16220,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16222,"publishedVersion":24,"revision":45,"locale":29},{"sys":16221},{"type":12,"linkType":13,"id":14},{"sys":16223},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16225},{"url":469,"details":16226,"fileName":475,"contentType":476},{"size":471,"image":16227},{"width":473,"height":474},{"sys":16229,"fields":16232},{"id":16230,"createdAt":16231},"6iBRPYeGj0ktXlGhk0HGVh","2025-04-25T13:19:13.708Z",{"title":16233,"slug":16234,"articleIntro":16233,"category":16235},"Compte 508 - Obligations","compte-508-obligations",[16236],{"metadata":16237,"sys":16240,"fields":16247},{"tags":16238,"concepts":16239},[],[],{"space":16241,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16243,"publishedVersion":425,"revision":24,"contentType":16245,"locale":29},{"sys":16242},{"type":12,"linkType":13,"id":14},{"sys":16244},{"id":21,"type":12,"linkType":22},{"sys":16246},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16248,"metaTitle":435,"metaDescription":436,"mainTitle":16249,"subtitle":454,"heroImage":16264,"ctaButton":477,"ctaLink":478},[434],{"data":16250,"content":16251,"nodeType":410},{},[16252,16258],{"data":16253,"content":16254,"nodeType":447},{},[16255],{"data":16256,"marks":16257,"value":446,"nodeType":83},{},[],{"data":16259,"content":16260,"nodeType":105},{},[16261],{"data":16262,"marks":16263,"value":325,"nodeType":83},{},[],{"metadata":16265,"sys":16268,"fields":16273},{"tags":16266,"concepts":16267},[],[],{"space":16269,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16271,"publishedVersion":24,"revision":45,"locale":29},{"sys":16270},{"type":12,"linkType":13,"id":14},{"sys":16272},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16274},{"url":469,"details":16275,"fileName":475,"contentType":476},{"size":471,"image":16276},{"width":473,"height":474},{"sys":16278,"fields":16281},{"id":16279,"createdAt":16280},"7kRMNoz4TtpaCQ3sgpJQrT","2025-04-25T13:20:12.112Z",{"title":16282,"slug":16283,"articleIntro":-1,"category":16284},"Compte 705 - Études","compte-705-etudes",[16285],{"metadata":16286,"sys":16289,"fields":16296},{"tags":16287,"concepts":16288},[],[],{"space":16290,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16292,"publishedVersion":425,"revision":24,"contentType":16294,"locale":29},{"sys":16291},{"type":12,"linkType":13,"id":14},{"sys":16293},{"id":21,"type":12,"linkType":22},{"sys":16295},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16297,"metaTitle":435,"metaDescription":436,"mainTitle":16298,"subtitle":454,"heroImage":16313,"ctaButton":477,"ctaLink":478},[434],{"data":16299,"content":16300,"nodeType":410},{},[16301,16307],{"data":16302,"content":16303,"nodeType":447},{},[16304],{"data":16305,"marks":16306,"value":446,"nodeType":83},{},[],{"data":16308,"content":16309,"nodeType":105},{},[16310],{"data":16311,"marks":16312,"value":325,"nodeType":83},{},[],{"metadata":16314,"sys":16317,"fields":16322},{"tags":16315,"concepts":16316},[],[],{"space":16318,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16320,"publishedVersion":24,"revision":45,"locale":29},{"sys":16319},{"type":12,"linkType":13,"id":14},{"sys":16321},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16323},{"url":469,"details":16324,"fileName":475,"contentType":476},{"size":471,"image":16325},{"width":473,"height":474},{"sys":16327,"fields":16330},{"id":16328,"createdAt":16329},"14cNLNLlxnNlUoZvJHCLpc","2025-04-25T13:19:58.587Z",{"title":16331,"slug":16332,"articleIntro":16331,"category":16333},"Compte 661 - Charges d'intérêts","compte-661-charges-d-interets",[16334],{"metadata":16335,"sys":16338,"fields":16345},{"tags":16336,"concepts":16337},[],[],{"space":16339,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16341,"publishedVersion":425,"revision":24,"contentType":16343,"locale":29},{"sys":16340},{"type":12,"linkType":13,"id":14},{"sys":16342},{"id":21,"type":12,"linkType":22},{"sys":16344},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16346,"metaTitle":435,"metaDescription":436,"mainTitle":16347,"subtitle":454,"heroImage":16362,"ctaButton":477,"ctaLink":478},[434],{"data":16348,"content":16349,"nodeType":410},{},[16350,16356],{"data":16351,"content":16352,"nodeType":447},{},[16353],{"data":16354,"marks":16355,"value":446,"nodeType":83},{},[],{"data":16357,"content":16358,"nodeType":105},{},[16359],{"data":16360,"marks":16361,"value":325,"nodeType":83},{},[],{"metadata":16363,"sys":16366,"fields":16371},{"tags":16364,"concepts":16365},[],[],{"space":16367,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16369,"publishedVersion":24,"revision":45,"locale":29},{"sys":16368},{"type":12,"linkType":13,"id":14},{"sys":16370},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16372},{"url":469,"details":16373,"fileName":475,"contentType":476},{"size":471,"image":16374},{"width":473,"height":474},{"sys":16376,"fields":16379},{"id":16377,"createdAt":16378},"5BINgAfLQK37BDQB31sE10","2025-04-25T13:18:18.790Z",{"title":16380,"slug":16381,"articleIntro":16380,"category":16382},"Compte 232 - Immobilisations incorporelles en cours","compte-232-immobilisations-incorporelles-en-cours",[16383],{"metadata":16384,"sys":16387,"fields":16394},{"tags":16385,"concepts":16386},[],[],{"space":16388,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16390,"publishedVersion":425,"revision":24,"contentType":16392,"locale":29},{"sys":16389},{"type":12,"linkType":13,"id":14},{"sys":16391},{"id":21,"type":12,"linkType":22},{"sys":16393},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16395,"metaTitle":435,"metaDescription":436,"mainTitle":16396,"subtitle":454,"heroImage":16411,"ctaButton":477,"ctaLink":478},[434],{"data":16397,"content":16398,"nodeType":410},{},[16399,16405],{"data":16400,"content":16401,"nodeType":447},{},[16402],{"data":16403,"marks":16404,"value":446,"nodeType":83},{},[],{"data":16406,"content":16407,"nodeType":105},{},[16408],{"data":16409,"marks":16410,"value":325,"nodeType":83},{},[],{"metadata":16412,"sys":16415,"fields":16420},{"tags":16413,"concepts":16414},[],[],{"space":16416,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16418,"publishedVersion":24,"revision":45,"locale":29},{"sys":16417},{"type":12,"linkType":13,"id":14},{"sys":16419},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16421},{"url":469,"details":16422,"fileName":475,"contentType":476},{"size":471,"image":16423},{"width":473,"height":474},{"sys":16425,"fields":16428},{"id":16426,"createdAt":16427},"1C7SMVak4E2kfislDa2GlO","2025-05-27T13:57:09.142Z",{"title":16429,"slug":16430,"articleIntro":16429,"category":16431},"2315 - Installations techniques, matériel et outillage industriels","compte-2315-installations-techniques-materiel-et-outillage-industriels",[16432],{"metadata":16433,"sys":16436,"fields":16443},{"tags":16434,"concepts":16435},[],[],{"space":16437,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16439,"publishedVersion":425,"revision":24,"contentType":16441,"locale":29},{"sys":16438},{"type":12,"linkType":13,"id":14},{"sys":16440},{"id":21,"type":12,"linkType":22},{"sys":16442},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16444,"metaTitle":435,"metaDescription":436,"mainTitle":16445,"subtitle":454,"heroImage":16460,"ctaButton":477,"ctaLink":478},[434],{"data":16446,"content":16447,"nodeType":410},{},[16448,16454],{"data":16449,"content":16450,"nodeType":447},{},[16451],{"data":16452,"marks":16453,"value":446,"nodeType":83},{},[],{"data":16455,"content":16456,"nodeType":105},{},[16457],{"data":16458,"marks":16459,"value":325,"nodeType":83},{},[],{"metadata":16461,"sys":16464,"fields":16469},{"tags":16462,"concepts":16463},[],[],{"space":16465,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16467,"publishedVersion":24,"revision":45,"locale":29},{"sys":16466},{"type":12,"linkType":13,"id":14},{"sys":16468},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16470},{"url":469,"details":16471,"fileName":475,"contentType":476},{"size":471,"image":16472},{"width":473,"height":474},{"sys":16474,"fields":16477},{"id":16475,"createdAt":16476},"1GFnTngXaWM0RgAWRHImIN","2025-05-27T13:56:39.147Z",{"title":16478,"slug":16479,"articleIntro":16478,"category":16480},"17 - Dettes rattachées à des participations","compte-17-dettes-rattachees-a-des-participations",[16481],{"metadata":16482,"sys":16485,"fields":16492},{"tags":16483,"concepts":16484},[],[],{"space":16486,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16488,"publishedVersion":425,"revision":24,"contentType":16490,"locale":29},{"sys":16487},{"type":12,"linkType":13,"id":14},{"sys":16489},{"id":21,"type":12,"linkType":22},{"sys":16491},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16493,"metaTitle":435,"metaDescription":436,"mainTitle":16494,"subtitle":454,"heroImage":16509,"ctaButton":477,"ctaLink":478},[434],{"data":16495,"content":16496,"nodeType":410},{},[16497,16503],{"data":16498,"content":16499,"nodeType":447},{},[16500],{"data":16501,"marks":16502,"value":446,"nodeType":83},{},[],{"data":16504,"content":16505,"nodeType":105},{},[16506],{"data":16507,"marks":16508,"value":325,"nodeType":83},{},[],{"metadata":16510,"sys":16513,"fields":16518},{"tags":16511,"concepts":16512},[],[],{"space":16514,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16516,"publishedVersion":24,"revision":45,"locale":29},{"sys":16515},{"type":12,"linkType":13,"id":14},{"sys":16517},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16519},{"url":469,"details":16520,"fileName":475,"contentType":476},{"size":471,"image":16521},{"width":473,"height":474},{"sys":16523,"fields":16526},{"id":16524,"createdAt":16525},"6WFgKhLinreAGW07esb1OU","2025-04-25T13:18:08.589Z",{"title":16527,"slug":16528,"articleIntro":16527,"category":16529},"Compte 2012 - Frais de premier établissement","compte-2012-frais-de-premier-etablissement",[16530],{"metadata":16531,"sys":16534,"fields":16541},{"tags":16532,"concepts":16533},[],[],{"space":16535,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16537,"publishedVersion":425,"revision":24,"contentType":16539,"locale":29},{"sys":16536},{"type":12,"linkType":13,"id":14},{"sys":16538},{"id":21,"type":12,"linkType":22},{"sys":16540},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16542,"metaTitle":435,"metaDescription":436,"mainTitle":16543,"subtitle":454,"heroImage":16558,"ctaButton":477,"ctaLink":478},[434],{"data":16544,"content":16545,"nodeType":410},{},[16546,16552],{"data":16547,"content":16548,"nodeType":447},{},[16549],{"data":16550,"marks":16551,"value":446,"nodeType":83},{},[],{"data":16553,"content":16554,"nodeType":105},{},[16555],{"data":16556,"marks":16557,"value":325,"nodeType":83},{},[],{"metadata":16559,"sys":16562,"fields":16567},{"tags":16560,"concepts":16561},[],[],{"space":16563,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16565,"publishedVersion":24,"revision":45,"locale":29},{"sys":16564},{"type":12,"linkType":13,"id":14},{"sys":16566},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16568},{"url":469,"details":16569,"fileName":475,"contentType":476},{"size":471,"image":16570},{"width":473,"height":474},{"sys":16572,"fields":16573},{"id":15,"createdAt":17},{"title":31,"slug":411,"articleIntro":-1,"category":16574},[16575],{"metadata":16576,"sys":16579,"fields":16586},{"tags":16577,"concepts":16578},[],[],{"space":16580,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16582,"publishedVersion":425,"revision":24,"contentType":16584,"locale":29},{"sys":16581},{"type":12,"linkType":13,"id":14},{"sys":16583},{"id":21,"type":12,"linkType":22},{"sys":16585},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16587,"metaTitle":435,"metaDescription":436,"mainTitle":16588,"subtitle":454,"heroImage":16603,"ctaButton":477,"ctaLink":478},[434],{"data":16589,"content":16590,"nodeType":410},{},[16591,16597],{"data":16592,"content":16593,"nodeType":447},{},[16594],{"data":16595,"marks":16596,"value":446,"nodeType":83},{},[],{"data":16598,"content":16599,"nodeType":105},{},[16600],{"data":16601,"marks":16602,"value":325,"nodeType":83},{},[],{"metadata":16604,"sys":16607,"fields":16612},{"tags":16605,"concepts":16606},[],[],{"space":16608,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16610,"publishedVersion":24,"revision":45,"locale":29},{"sys":16609},{"type":12,"linkType":13,"id":14},{"sys":16611},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16613},{"url":469,"details":16614,"fileName":475,"contentType":476},{"size":471,"image":16615},{"width":473,"height":474},{"sys":16617,"fields":16620},{"id":16618,"createdAt":16619},"78LMHo7jFb7zQwQpFjGczW","2025-05-09T08:10:32.769Z",{"title":16621,"slug":16622,"articleIntro":16623,"category":16624},"Comment comptabiliser les frais de voiture ?","comment-comptabiliser-les-frais-de-voiture","Gérer la comptabilité des frais liés aux véhicules professionnels peut s’avérer complexe pour une entreprise. Entre l’achat, la location, l’entretien ou encore le carburant, chaque dépense a ses propres règles comptables. Découvrez notre guide complet, accompagné d’exemples concrets pour chaque situation, afin d’enregistrer vos frais de véhicule de manière juste et conforme à la réglementation.",[16625],{"metadata":16626,"sys":16629,"fields":16636},{"tags":16627,"concepts":16628},[],[],{"space":16630,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16632,"publishedVersion":425,"revision":24,"contentType":16634,"locale":29},{"sys":16631},{"type":12,"linkType":13,"id":14},{"sys":16633},{"id":21,"type":12,"linkType":22},{"sys":16635},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16637,"metaTitle":435,"metaDescription":436,"mainTitle":16638,"subtitle":454,"heroImage":16653,"ctaButton":477,"ctaLink":478},[434],{"data":16639,"content":16640,"nodeType":410},{},[16641,16647],{"data":16642,"content":16643,"nodeType":447},{},[16644],{"data":16645,"marks":16646,"value":446,"nodeType":83},{},[],{"data":16648,"content":16649,"nodeType":105},{},[16650],{"data":16651,"marks":16652,"value":325,"nodeType":83},{},[],{"metadata":16654,"sys":16657,"fields":16662},{"tags":16655,"concepts":16656},[],[],{"space":16658,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16660,"publishedVersion":24,"revision":45,"locale":29},{"sys":16659},{"type":12,"linkType":13,"id":14},{"sys":16661},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16663},{"url":469,"details":16664,"fileName":475,"contentType":476},{"size":471,"image":16665},{"width":473,"height":474},{"sys":16667,"fields":16670},{"id":16668,"createdAt":16669},"2HUsYfPhw0rVulVxUlGUAB","2025-05-27T14:01:39.218Z",{"title":16671,"slug":16672,"articleIntro":16671,"category":16673},"6278 - Autres frais et commissions sur prestations de services","compte-6278-autres-frais-et-commissions-sur-prestations-de-services",[16674],{"metadata":16675,"sys":16678,"fields":16685},{"tags":16676,"concepts":16677},[],[],{"space":16679,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16681,"publishedVersion":425,"revision":24,"contentType":16683,"locale":29},{"sys":16680},{"type":12,"linkType":13,"id":14},{"sys":16682},{"id":21,"type":12,"linkType":22},{"sys":16684},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16686,"metaTitle":435,"metaDescription":436,"mainTitle":16687,"subtitle":454,"heroImage":16702,"ctaButton":477,"ctaLink":478},[434],{"data":16688,"content":16689,"nodeType":410},{},[16690,16696],{"data":16691,"content":16692,"nodeType":447},{},[16693],{"data":16694,"marks":16695,"value":446,"nodeType":83},{},[],{"data":16697,"content":16698,"nodeType":105},{},[16699],{"data":16700,"marks":16701,"value":325,"nodeType":83},{},[],{"metadata":16703,"sys":16706,"fields":16711},{"tags":16704,"concepts":16705},[],[],{"space":16707,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16709,"publishedVersion":24,"revision":45,"locale":29},{"sys":16708},{"type":12,"linkType":13,"id":14},{"sys":16710},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16712},{"url":469,"details":16713,"fileName":475,"contentType":476},{"size":471,"image":16714},{"width":473,"height":474},{"sys":16716,"fields":16719},{"id":16717,"createdAt":16718},"5A80iDfydHtpT2tmA8H8AG","2025-04-25T13:19:42.115Z",{"title":16720,"slug":16721,"articleIntro":16720,"category":16722},"Compte 6312 - Taxe d'apprentissage","compte-6312-taxe-d-apprentissage",[16723],{"metadata":16724,"sys":16727,"fields":16734},{"tags":16725,"concepts":16726},[],[],{"space":16728,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16730,"publishedVersion":425,"revision":24,"contentType":16732,"locale":29},{"sys":16729},{"type":12,"linkType":13,"id":14},{"sys":16731},{"id":21,"type":12,"linkType":22},{"sys":16733},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16735,"metaTitle":435,"metaDescription":436,"mainTitle":16736,"subtitle":454,"heroImage":16751,"ctaButton":477,"ctaLink":478},[434],{"data":16737,"content":16738,"nodeType":410},{},[16739,16745],{"data":16740,"content":16741,"nodeType":447},{},[16742],{"data":16743,"marks":16744,"value":446,"nodeType":83},{},[],{"data":16746,"content":16747,"nodeType":105},{},[16748],{"data":16749,"marks":16750,"value":325,"nodeType":83},{},[],{"metadata":16752,"sys":16755,"fields":16760},{"tags":16753,"concepts":16754},[],[],{"space":16756,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16758,"publishedVersion":24,"revision":45,"locale":29},{"sys":16757},{"type":12,"linkType":13,"id":14},{"sys":16759},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16761},{"url":469,"details":16762,"fileName":475,"contentType":476},{"size":471,"image":16763},{"width":473,"height":474},{"sys":16765,"fields":16768},{"id":16766,"createdAt":16767},"38VmxftooQHwNbk2KKYQFf","2025-05-27T14:00:49.243Z",{"title":16769,"slug":16770,"articleIntro":16769,"category":16771},"60225 - Fourniture de bureau","compte-60225-fourniture-de-bureau",[16772],{"metadata":16773,"sys":16776,"fields":16783},{"tags":16774,"concepts":16775},[],[],{"space":16777,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16779,"publishedVersion":425,"revision":24,"contentType":16781,"locale":29},{"sys":16778},{"type":12,"linkType":13,"id":14},{"sys":16780},{"id":21,"type":12,"linkType":22},{"sys":16782},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16784,"metaTitle":435,"metaDescription":436,"mainTitle":16785,"subtitle":454,"heroImage":16800,"ctaButton":477,"ctaLink":478},[434],{"data":16786,"content":16787,"nodeType":410},{},[16788,16794],{"data":16789,"content":16790,"nodeType":447},{},[16791],{"data":16792,"marks":16793,"value":446,"nodeType":83},{},[],{"data":16795,"content":16796,"nodeType":105},{},[16797],{"data":16798,"marks":16799,"value":325,"nodeType":83},{},[],{"metadata":16801,"sys":16804,"fields":16809},{"tags":16802,"concepts":16803},[],[],{"space":16805,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16807,"publishedVersion":24,"revision":45,"locale":29},{"sys":16806},{"type":12,"linkType":13,"id":14},{"sys":16808},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16810},{"url":469,"details":16811,"fileName":475,"contentType":476},{"size":471,"image":16812},{"width":473,"height":474},{"sys":16814,"fields":16817},{"id":16815,"createdAt":16816},"354wc77J6wTVZ61Z5vjAGI","2025-04-25T13:18:42.300Z",{"title":16818,"slug":16819,"articleIntro":16818,"category":16820},"Compte 4282 - Dettes provisionnées pour congés à payer","compte-4282-dettes-provisionnees-pour-conges-a-payer",[16821],{"metadata":16822,"sys":16825,"fields":16832},{"tags":16823,"concepts":16824},[],[],{"space":16826,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16828,"publishedVersion":425,"revision":24,"contentType":16830,"locale":29},{"sys":16827},{"type":12,"linkType":13,"id":14},{"sys":16829},{"id":21,"type":12,"linkType":22},{"sys":16831},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16833,"metaTitle":435,"metaDescription":436,"mainTitle":16834,"subtitle":454,"heroImage":16849,"ctaButton":477,"ctaLink":478},[434],{"data":16835,"content":16836,"nodeType":410},{},[16837,16843],{"data":16838,"content":16839,"nodeType":447},{},[16840],{"data":16841,"marks":16842,"value":446,"nodeType":83},{},[],{"data":16844,"content":16845,"nodeType":105},{},[16846],{"data":16847,"marks":16848,"value":325,"nodeType":83},{},[],{"metadata":16850,"sys":16853,"fields":16858},{"tags":16851,"concepts":16852},[],[],{"space":16854,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16856,"publishedVersion":24,"revision":45,"locale":29},{"sys":16855},{"type":12,"linkType":13,"id":14},{"sys":16857},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16859},{"url":469,"details":16860,"fileName":475,"contentType":476},{"size":471,"image":16861},{"width":473,"height":474},{"sys":16863,"fields":16866},{"id":16864,"createdAt":16865},"2pB0b0TXT5zNq9mUOHjNyx","2025-04-25T13:19:08.583Z",{"title":16867,"slug":16868,"articleIntro":16867,"category":16869},"Compte 531 - Caisse siège social","compte-531-caisse-siege-social",[16870],{"metadata":16871,"sys":16874,"fields":16881},{"tags":16872,"concepts":16873},[],[],{"space":16875,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16877,"publishedVersion":425,"revision":24,"contentType":16879,"locale":29},{"sys":16876},{"type":12,"linkType":13,"id":14},{"sys":16878},{"id":21,"type":12,"linkType":22},{"sys":16880},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16882,"metaTitle":435,"metaDescription":436,"mainTitle":16883,"subtitle":454,"heroImage":16898,"ctaButton":477,"ctaLink":478},[434],{"data":16884,"content":16885,"nodeType":410},{},[16886,16892],{"data":16887,"content":16888,"nodeType":447},{},[16889],{"data":16890,"marks":16891,"value":446,"nodeType":83},{},[],{"data":16893,"content":16894,"nodeType":105},{},[16895],{"data":16896,"marks":16897,"value":325,"nodeType":83},{},[],{"metadata":16899,"sys":16902,"fields":16907},{"tags":16900,"concepts":16901},[],[],{"space":16903,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16905,"publishedVersion":24,"revision":45,"locale":29},{"sys":16904},{"type":12,"linkType":13,"id":14},{"sys":16906},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16908},{"url":469,"details":16909,"fileName":475,"contentType":476},{"size":471,"image":16910},{"width":473,"height":474},{"sys":16912,"fields":16915},{"id":16913,"createdAt":16914},"2PfoLJEnhiocJzGY6Kx1Rr","2025-05-27T13:59:19.224Z",{"title":16916,"slug":16917,"articleIntro":16916,"category":16918},"4563 - Associés - Versements reçus sur augmentation de capital","compte-4563-associes-versements-recus-sur-augmentation-de-capital",[16919],{"metadata":16920,"sys":16923,"fields":16930},{"tags":16921,"concepts":16922},[],[],{"space":16924,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16926,"publishedVersion":425,"revision":24,"contentType":16928,"locale":29},{"sys":16925},{"type":12,"linkType":13,"id":14},{"sys":16927},{"id":21,"type":12,"linkType":22},{"sys":16929},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16931,"metaTitle":435,"metaDescription":436,"mainTitle":16932,"subtitle":454,"heroImage":16947,"ctaButton":477,"ctaLink":478},[434],{"data":16933,"content":16934,"nodeType":410},{},[16935,16941],{"data":16936,"content":16937,"nodeType":447},{},[16938],{"data":16939,"marks":16940,"value":446,"nodeType":83},{},[],{"data":16942,"content":16943,"nodeType":105},{},[16944],{"data":16945,"marks":16946,"value":325,"nodeType":83},{},[],{"metadata":16948,"sys":16951,"fields":16956},{"tags":16949,"concepts":16950},[],[],{"space":16952,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":16954,"publishedVersion":24,"revision":45,"locale":29},{"sys":16953},{"type":12,"linkType":13,"id":14},{"sys":16955},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":16957},{"url":469,"details":16958,"fileName":475,"contentType":476},{"size":471,"image":16959},{"width":473,"height":474},{"sys":16961,"fields":16964},{"id":16962,"createdAt":16963},"15tgYZfRbCyMKbVR0kOQiV","2025-04-25T13:18:38.634Z",{"title":16965,"slug":16966,"articleIntro":16965,"category":16967},"Compte 4386 - Autres charges à payer","compte-4386-autres-charges-a-payer",[16968],{"metadata":16969,"sys":16972,"fields":16979},{"tags":16970,"concepts":16971},[],[],{"space":16973,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":16975,"publishedVersion":425,"revision":24,"contentType":16977,"locale":29},{"sys":16974},{"type":12,"linkType":13,"id":14},{"sys":16976},{"id":21,"type":12,"linkType":22},{"sys":16978},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":16980,"metaTitle":435,"metaDescription":436,"mainTitle":16981,"subtitle":454,"heroImage":16996,"ctaButton":477,"ctaLink":478},[434],{"data":16982,"content":16983,"nodeType":410},{},[16984,16990],{"data":16985,"content":16986,"nodeType":447},{},[16987],{"data":16988,"marks":16989,"value":446,"nodeType":83},{},[],{"data":16991,"content":16992,"nodeType":105},{},[16993],{"data":16994,"marks":16995,"value":325,"nodeType":83},{},[],{"metadata":16997,"sys":17000,"fields":17005},{"tags":16998,"concepts":16999},[],[],{"space":17001,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17003,"publishedVersion":24,"revision":45,"locale":29},{"sys":17002},{"type":12,"linkType":13,"id":14},{"sys":17004},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17006},{"url":469,"details":17007,"fileName":475,"contentType":476},{"size":471,"image":17008},{"width":473,"height":474},{"sys":17010,"fields":17013},{"id":17011,"createdAt":17012},"1jums64BBWDkgKAkDn4D6t","2025-04-25T13:17:58.550Z",{"title":17014,"slug":17015,"articleIntro":17014,"category":17016},"Compte 153 - Provisions pour pensions et obligations similaires","compte-153-provisions-pour-pensions-et-obligations-similaires",[17017],{"metadata":17018,"sys":17021,"fields":17028},{"tags":17019,"concepts":17020},[],[],{"space":17022,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17024,"publishedVersion":425,"revision":24,"contentType":17026,"locale":29},{"sys":17023},{"type":12,"linkType":13,"id":14},{"sys":17025},{"id":21,"type":12,"linkType":22},{"sys":17027},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17029,"metaTitle":435,"metaDescription":436,"mainTitle":17030,"subtitle":454,"heroImage":17045,"ctaButton":477,"ctaLink":478},[434],{"data":17031,"content":17032,"nodeType":410},{},[17033,17039],{"data":17034,"content":17035,"nodeType":447},{},[17036],{"data":17037,"marks":17038,"value":446,"nodeType":83},{},[],{"data":17040,"content":17041,"nodeType":105},{},[17042],{"data":17043,"marks":17044,"value":325,"nodeType":83},{},[],{"metadata":17046,"sys":17049,"fields":17054},{"tags":17047,"concepts":17048},[],[],{"space":17050,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17052,"publishedVersion":24,"revision":45,"locale":29},{"sys":17051},{"type":12,"linkType":13,"id":14},{"sys":17053},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17055},{"url":469,"details":17056,"fileName":475,"contentType":476},{"size":471,"image":17057},{"width":473,"height":474},{"sys":17059,"fields":17062},{"id":17060,"createdAt":17061},"203kAjzSEtbsusvNUfQGz1","2025-05-27T13:58:59.198Z",{"title":17063,"slug":17064,"articleIntro":17063,"category":17065},"443 - Opérations particulières avec l'Etat les collectivités publiques, les organismes internationaux","compte-443-operations-particulieres-avec-l-etat-les-collectivites-publiques-les-organismes-internationaux",[17066],{"metadata":17067,"sys":17070,"fields":17077},{"tags":17068,"concepts":17069},[],[],{"space":17071,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17073,"publishedVersion":425,"revision":24,"contentType":17075,"locale":29},{"sys":17072},{"type":12,"linkType":13,"id":14},{"sys":17074},{"id":21,"type":12,"linkType":22},{"sys":17076},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17078,"metaTitle":435,"metaDescription":436,"mainTitle":17079,"subtitle":454,"heroImage":17094,"ctaButton":477,"ctaLink":478},[434],{"data":17080,"content":17081,"nodeType":410},{},[17082,17088],{"data":17083,"content":17084,"nodeType":447},{},[17085],{"data":17086,"marks":17087,"value":446,"nodeType":83},{},[],{"data":17089,"content":17090,"nodeType":105},{},[17091],{"data":17092,"marks":17093,"value":325,"nodeType":83},{},[],{"metadata":17095,"sys":17098,"fields":17103},{"tags":17096,"concepts":17097},[],[],{"space":17099,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17101,"publishedVersion":24,"revision":45,"locale":29},{"sys":17100},{"type":12,"linkType":13,"id":14},{"sys":17102},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17104},{"url":469,"details":17105,"fileName":475,"contentType":476},{"size":471,"image":17106},{"width":473,"height":474},{"sys":17108,"fields":17111},{"id":17109,"createdAt":17110},"1P0sOPYQvAaHZiqMNIvOjG","2025-05-09T09:09:58.256Z",{"title":17112,"slug":17113,"articleIntro":17114,"category":17115},"Comment comptabiliser la taxe foncière ?","comment-comptabiliser-la-taxe-fonciere","Votre entreprise est propriétaire d’un ou de plusieurs biens immobiliers ? À ce titre, vous êtes redevable de la taxe foncière. Cet impôt local calculé par les collectivités (territoriales ou communales) s’applique également aux entreprises locataires si leur bail stipule que la taxe foncière est à leur charge. Payable chaque année, la taxe foncière est une charge déductible qu’il faut enregistrer dans votre plan comptable général. Mais comment comptabiliser la taxe foncière ? Quels comptes comptables utiliser ? Découvrez les réponses à vos questions, les cas particuliers qui s’appliquent et des exemples concrets pour une comptabilité optimale.",[17116],{"metadata":17117,"sys":17120,"fields":17127},{"tags":17118,"concepts":17119},[],[],{"space":17121,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17123,"publishedVersion":425,"revision":24,"contentType":17125,"locale":29},{"sys":17122},{"type":12,"linkType":13,"id":14},{"sys":17124},{"id":21,"type":12,"linkType":22},{"sys":17126},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17128,"metaTitle":435,"metaDescription":436,"mainTitle":17129,"subtitle":454,"heroImage":17144,"ctaButton":477,"ctaLink":478},[434],{"data":17130,"content":17131,"nodeType":410},{},[17132,17138],{"data":17133,"content":17134,"nodeType":447},{},[17135],{"data":17136,"marks":17137,"value":446,"nodeType":83},{},[],{"data":17139,"content":17140,"nodeType":105},{},[17141],{"data":17142,"marks":17143,"value":325,"nodeType":83},{},[],{"metadata":17145,"sys":17148,"fields":17153},{"tags":17146,"concepts":17147},[],[],{"space":17149,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17151,"publishedVersion":24,"revision":45,"locale":29},{"sys":17150},{"type":12,"linkType":13,"id":14},{"sys":17152},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17154},{"url":469,"details":17155,"fileName":475,"contentType":476},{"size":471,"image":17156},{"width":473,"height":474},{"sys":17158,"fields":17161},{"id":17159,"createdAt":17160},"4bzvMRMErbE1V0Zvs2PQGB","2025-04-25T13:18:48.602Z",{"title":17162,"slug":17163,"articleIntro":17162,"category":17164},"Compte 44587 - Taxes sur le chiffre d'affaires sur factures à établir","compte-44587-taxes-sur-le-chiffre-d-affaires-sur-factures-a-etablir",[17165],{"metadata":17166,"sys":17169,"fields":17176},{"tags":17167,"concepts":17168},[],[],{"space":17170,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17172,"publishedVersion":425,"revision":24,"contentType":17174,"locale":29},{"sys":17171},{"type":12,"linkType":13,"id":14},{"sys":17173},{"id":21,"type":12,"linkType":22},{"sys":17175},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17177,"metaTitle":435,"metaDescription":436,"mainTitle":17178,"subtitle":454,"heroImage":17193,"ctaButton":477,"ctaLink":478},[434],{"data":17179,"content":17180,"nodeType":410},{},[17181,17187],{"data":17182,"content":17183,"nodeType":447},{},[17184],{"data":17185,"marks":17186,"value":446,"nodeType":83},{},[],{"data":17188,"content":17189,"nodeType":105},{},[17190],{"data":17191,"marks":17192,"value":325,"nodeType":83},{},[],{"metadata":17194,"sys":17197,"fields":17202},{"tags":17195,"concepts":17196},[],[],{"space":17198,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17200,"publishedVersion":24,"revision":45,"locale":29},{"sys":17199},{"type":12,"linkType":13,"id":14},{"sys":17201},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17203},{"url":469,"details":17204,"fileName":475,"contentType":476},{"size":471,"image":17205},{"width":473,"height":474},{"sys":17207,"fields":17210},{"id":17208,"createdAt":17209},"QRwALmKyXR2irikxoR3ZT","2025-04-25T13:19:02.474Z",{"title":17211,"slug":17212,"articleIntro":17211,"category":17213},"Compte 4772 - Différences de conversion - Passif : Diminution de dettes","compte-4772-differences-de-conversion-passif-diminution-de-dettes",[17214],{"metadata":17215,"sys":17218,"fields":17225},{"tags":17216,"concepts":17217},[],[],{"space":17219,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17221,"publishedVersion":425,"revision":24,"contentType":17223,"locale":29},{"sys":17220},{"type":12,"linkType":13,"id":14},{"sys":17222},{"id":21,"type":12,"linkType":22},{"sys":17224},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17226,"metaTitle":435,"metaDescription":436,"mainTitle":17227,"subtitle":454,"heroImage":17242,"ctaButton":477,"ctaLink":478},[434],{"data":17228,"content":17229,"nodeType":410},{},[17230,17236],{"data":17231,"content":17232,"nodeType":447},{},[17233],{"data":17234,"marks":17235,"value":446,"nodeType":83},{},[],{"data":17237,"content":17238,"nodeType":105},{},[17239],{"data":17240,"marks":17241,"value":325,"nodeType":83},{},[],{"metadata":17243,"sys":17246,"fields":17251},{"tags":17244,"concepts":17245},[],[],{"space":17247,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17249,"publishedVersion":24,"revision":45,"locale":29},{"sys":17248},{"type":12,"linkType":13,"id":14},{"sys":17250},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17252},{"url":469,"details":17253,"fileName":475,"contentType":476},{"size":471,"image":17254},{"width":473,"height":474},{"sys":17256,"fields":17259},{"id":17257,"createdAt":17258},"jBwgwbaEyzk4Ec42Y745e","2025-04-25T13:18:58.687Z",{"title":17260,"slug":17261,"articleIntro":-1,"category":17262},"Compte 4562 - Apporteurs - Capital appelé non versé","compte-4562-apporteurs-capital-appelé-non-versé",[17263],{"metadata":17264,"sys":17267,"fields":17274},{"tags":17265,"concepts":17266},[],[],{"space":17268,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17270,"publishedVersion":425,"revision":24,"contentType":17272,"locale":29},{"sys":17269},{"type":12,"linkType":13,"id":14},{"sys":17271},{"id":21,"type":12,"linkType":22},{"sys":17273},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17275,"metaTitle":435,"metaDescription":436,"mainTitle":17276,"subtitle":454,"heroImage":17291,"ctaButton":477,"ctaLink":478},[434],{"data":17277,"content":17278,"nodeType":410},{},[17279,17285],{"data":17280,"content":17281,"nodeType":447},{},[17282],{"data":17283,"marks":17284,"value":446,"nodeType":83},{},[],{"data":17286,"content":17287,"nodeType":105},{},[17288],{"data":17289,"marks":17290,"value":325,"nodeType":83},{},[],{"metadata":17292,"sys":17295,"fields":17300},{"tags":17293,"concepts":17294},[],[],{"space":17296,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17298,"publishedVersion":24,"revision":45,"locale":29},{"sys":17297},{"type":12,"linkType":13,"id":14},{"sys":17299},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17301},{"url":469,"details":17302,"fileName":475,"contentType":476},{"size":471,"image":17303},{"width":473,"height":474},{"sys":17305,"fields":17308},{"id":17306,"createdAt":17307},"5A6zmPfrE8vQcMik3SV7Zt","2025-04-25T13:18:30.344Z",{"title":17309,"slug":17310,"articleIntro":17309,"category":17311},"Classe 35 - Stocks de produits","classe-35-stocks-de-produits",[17312],{"metadata":17313,"sys":17316,"fields":17323},{"tags":17314,"concepts":17315},[],[],{"space":17317,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17319,"publishedVersion":425,"revision":24,"contentType":17321,"locale":29},{"sys":17318},{"type":12,"linkType":13,"id":14},{"sys":17320},{"id":21,"type":12,"linkType":22},{"sys":17322},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17324,"metaTitle":435,"metaDescription":436,"mainTitle":17325,"subtitle":454,"heroImage":17340,"ctaButton":477,"ctaLink":478},[434],{"data":17326,"content":17327,"nodeType":410},{},[17328,17334],{"data":17329,"content":17330,"nodeType":447},{},[17331],{"data":17332,"marks":17333,"value":446,"nodeType":83},{},[],{"data":17335,"content":17336,"nodeType":105},{},[17337],{"data":17338,"marks":17339,"value":325,"nodeType":83},{},[],{"metadata":17341,"sys":17344,"fields":17349},{"tags":17342,"concepts":17343},[],[],{"space":17345,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17347,"publishedVersion":24,"revision":45,"locale":29},{"sys":17346},{"type":12,"linkType":13,"id":14},{"sys":17348},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17350},{"url":469,"details":17351,"fileName":475,"contentType":476},{"size":471,"image":17352},{"width":473,"height":474},{"sys":17354,"fields":17357},{"id":17355,"createdAt":17356},"KSJvunNNu7cecYSALe2cP","2025-05-27T13:59:19.223Z",{"title":17358,"slug":17359,"articleIntro":17358,"category":17360},"45615 - Apports en numéraire","compte-45615-apports-en-numeraire",[17361],{"metadata":17362,"sys":17365,"fields":17372},{"tags":17363,"concepts":17364},[],[],{"space":17366,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17368,"publishedVersion":425,"revision":24,"contentType":17370,"locale":29},{"sys":17367},{"type":12,"linkType":13,"id":14},{"sys":17369},{"id":21,"type":12,"linkType":22},{"sys":17371},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17373,"metaTitle":435,"metaDescription":436,"mainTitle":17374,"subtitle":454,"heroImage":17389,"ctaButton":477,"ctaLink":478},[434],{"data":17375,"content":17376,"nodeType":410},{},[17377,17383],{"data":17378,"content":17379,"nodeType":447},{},[17380],{"data":17381,"marks":17382,"value":446,"nodeType":83},{},[],{"data":17384,"content":17385,"nodeType":105},{},[17386],{"data":17387,"marks":17388,"value":325,"nodeType":83},{},[],{"metadata":17390,"sys":17393,"fields":17398},{"tags":17391,"concepts":17392},[],[],{"space":17394,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17396,"publishedVersion":24,"revision":45,"locale":29},{"sys":17395},{"type":12,"linkType":13,"id":14},{"sys":17397},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17399},{"url":469,"details":17400,"fileName":475,"contentType":476},{"size":471,"image":17401},{"width":473,"height":474},{"sys":17403,"fields":17406},{"id":17404,"createdAt":17405},"6QIaOt3RSCetrtNuXCaYtv","2025-04-25T13:18:00.341Z",{"title":17407,"slug":17408,"articleIntro":17407,"category":17409},"Classe 15 - Provisions","classe-15-provisions",[17410],{"metadata":17411,"sys":17414,"fields":17421},{"tags":17412,"concepts":17413},[],[],{"space":17415,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17417,"publishedVersion":425,"revision":24,"contentType":17419,"locale":29},{"sys":17416},{"type":12,"linkType":13,"id":14},{"sys":17418},{"id":21,"type":12,"linkType":22},{"sys":17420},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17422,"metaTitle":435,"metaDescription":436,"mainTitle":17423,"subtitle":454,"heroImage":17438,"ctaButton":477,"ctaLink":478},[434],{"data":17424,"content":17425,"nodeType":410},{},[17426,17432],{"data":17427,"content":17428,"nodeType":447},{},[17429],{"data":17430,"marks":17431,"value":446,"nodeType":83},{},[],{"data":17433,"content":17434,"nodeType":105},{},[17435],{"data":17436,"marks":17437,"value":325,"nodeType":83},{},[],{"metadata":17439,"sys":17442,"fields":17447},{"tags":17440,"concepts":17441},[],[],{"space":17443,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17445,"publishedVersion":24,"revision":45,"locale":29},{"sys":17444},{"type":12,"linkType":13,"id":14},{"sys":17446},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17448},{"url":469,"details":17449,"fileName":475,"contentType":476},{"size":471,"image":17450},{"width":473,"height":474},{"sys":17452,"fields":17455},{"id":17453,"createdAt":17454},"RxjxFWQ12bx4pDINQtOuV","2025-05-27T14:02:49.342Z",{"title":17456,"slug":17457,"articleIntro":17456,"category":17458},"6871 - Dotations aux amortissements","compte-6871-dotations-aux-amortissements",[17459],{"metadata":17460,"sys":17463,"fields":17470},{"tags":17461,"concepts":17462},[],[],{"space":17464,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17466,"publishedVersion":425,"revision":24,"contentType":17468,"locale":29},{"sys":17465},{"type":12,"linkType":13,"id":14},{"sys":17467},{"id":21,"type":12,"linkType":22},{"sys":17469},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17471,"metaTitle":435,"metaDescription":436,"mainTitle":17472,"subtitle":454,"heroImage":17487,"ctaButton":477,"ctaLink":478},[434],{"data":17473,"content":17474,"nodeType":410},{},[17475,17481],{"data":17476,"content":17477,"nodeType":447},{},[17478],{"data":17479,"marks":17480,"value":446,"nodeType":83},{},[],{"data":17482,"content":17483,"nodeType":105},{},[17484],{"data":17485,"marks":17486,"value":325,"nodeType":83},{},[],{"metadata":17488,"sys":17491,"fields":17496},{"tags":17489,"concepts":17490},[],[],{"space":17492,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17494,"publishedVersion":24,"revision":45,"locale":29},{"sys":17493},{"type":12,"linkType":13,"id":14},{"sys":17495},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17497},{"url":469,"details":17498,"fileName":475,"contentType":476},{"size":471,"image":17499},{"width":473,"height":474},{"sys":17501,"fields":17504},{"id":17502,"createdAt":17503},"1FqOec4feHxIQvf1wgntCs","2025-05-27T14:00:39.443Z",{"title":17505,"slug":17506,"articleIntro":17505,"category":17507},"6021 - Matières consommables","compte-6021-matieres-consommables",[17508],{"metadata":17509,"sys":17512,"fields":17519},{"tags":17510,"concepts":17511},[],[],{"space":17513,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17515,"publishedVersion":425,"revision":24,"contentType":17517,"locale":29},{"sys":17514},{"type":12,"linkType":13,"id":14},{"sys":17516},{"id":21,"type":12,"linkType":22},{"sys":17518},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17520,"metaTitle":435,"metaDescription":436,"mainTitle":17521,"subtitle":454,"heroImage":17536,"ctaButton":477,"ctaLink":478},[434],{"data":17522,"content":17523,"nodeType":410},{},[17524,17530],{"data":17525,"content":17526,"nodeType":447},{},[17527],{"data":17528,"marks":17529,"value":446,"nodeType":83},{},[],{"data":17531,"content":17532,"nodeType":105},{},[17533],{"data":17534,"marks":17535,"value":325,"nodeType":83},{},[],{"metadata":17537,"sys":17540,"fields":17545},{"tags":17538,"concepts":17539},[],[],{"space":17541,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17543,"publishedVersion":24,"revision":45,"locale":29},{"sys":17542},{"type":12,"linkType":13,"id":14},{"sys":17544},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17546},{"url":469,"details":17547,"fileName":475,"contentType":476},{"size":471,"image":17548},{"width":473,"height":474},{"sys":17550,"fields":17553},{"id":17551,"createdAt":17552},"6PBmBEN0cYWS5htxfAEwqo","2025-04-25T13:18:53.765Z",{"title":17554,"slug":17555,"articleIntro":17554,"category":17556},"Compte 4458 - Taxe sur le chiffre d'affaires à régulariser par l'entreprise","compte-4458-taxe-sur-le-chiffre-d-affaires-a-regulatise-par-l-entreprise",[17557],{"metadata":17558,"sys":17561,"fields":17568},{"tags":17559,"concepts":17560},[],[],{"space":17562,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17564,"publishedVersion":425,"revision":24,"contentType":17566,"locale":29},{"sys":17563},{"type":12,"linkType":13,"id":14},{"sys":17565},{"id":21,"type":12,"linkType":22},{"sys":17567},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17569,"metaTitle":435,"metaDescription":436,"mainTitle":17570,"subtitle":454,"heroImage":17585,"ctaButton":477,"ctaLink":478},[434],{"data":17571,"content":17572,"nodeType":410},{},[17573,17579],{"data":17574,"content":17575,"nodeType":447},{},[17576],{"data":17577,"marks":17578,"value":446,"nodeType":83},{},[],{"data":17580,"content":17581,"nodeType":105},{},[17582],{"data":17583,"marks":17584,"value":325,"nodeType":83},{},[],{"metadata":17586,"sys":17589,"fields":17594},{"tags":17587,"concepts":17588},[],[],{"space":17590,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17592,"publishedVersion":24,"revision":45,"locale":29},{"sys":17591},{"type":12,"linkType":13,"id":14},{"sys":17593},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17595},{"url":469,"details":17596,"fileName":475,"contentType":476},{"size":471,"image":17597},{"width":473,"height":474},{"sys":17599,"fields":17602},{"id":17600,"createdAt":17601},"3feRoVDfvYRNAS2HugkVXt","2025-04-25T13:18:12.153Z",{"title":17603,"slug":17604,"articleIntro":17603,"category":17605},"Compte 207 - Fonds commercial","compte-207-fonds-commercial",[17606],{"metadata":17607,"sys":17610,"fields":17617},{"tags":17608,"concepts":17609},[],[],{"space":17611,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17613,"publishedVersion":425,"revision":24,"contentType":17615,"locale":29},{"sys":17612},{"type":12,"linkType":13,"id":14},{"sys":17614},{"id":21,"type":12,"linkType":22},{"sys":17616},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17618,"metaTitle":435,"metaDescription":436,"mainTitle":17619,"subtitle":454,"heroImage":17634,"ctaButton":477,"ctaLink":478},[434],{"data":17620,"content":17621,"nodeType":410},{},[17622,17628],{"data":17623,"content":17624,"nodeType":447},{},[17625],{"data":17626,"marks":17627,"value":446,"nodeType":83},{},[],{"data":17629,"content":17630,"nodeType":105},{},[17631],{"data":17632,"marks":17633,"value":325,"nodeType":83},{},[],{"metadata":17635,"sys":17638,"fields":17643},{"tags":17636,"concepts":17637},[],[],{"space":17639,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17641,"publishedVersion":24,"revision":45,"locale":29},{"sys":17640},{"type":12,"linkType":13,"id":14},{"sys":17642},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17644},{"url":469,"details":17645,"fileName":475,"contentType":476},{"size":471,"image":17646},{"width":473,"height":474},{"sys":17648,"fields":17651},{"id":17649,"createdAt":17650},"4ucUKeFsbZpmdmp58svvpB","2025-04-25T13:19:02.149Z",{"title":17652,"slug":17653,"articleIntro":-1,"category":17654},"Compte 462 : suivi des créances sur cession d’immobilisations, fonctionnement, exemples, impacts fiscaux et distinction avec les créances commerciales.","compte-462-creances-sur-cession-dimmobilisation",[17655],{"metadata":17656,"sys":17659,"fields":17666},{"tags":17657,"concepts":17658},[],[],{"space":17660,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17662,"publishedVersion":425,"revision":24,"contentType":17664,"locale":29},{"sys":17661},{"type":12,"linkType":13,"id":14},{"sys":17663},{"id":21,"type":12,"linkType":22},{"sys":17665},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17667,"metaTitle":435,"metaDescription":436,"mainTitle":17668,"subtitle":454,"heroImage":17683,"ctaButton":477,"ctaLink":478},[434],{"data":17669,"content":17670,"nodeType":410},{},[17671,17677],{"data":17672,"content":17673,"nodeType":447},{},[17674],{"data":17675,"marks":17676,"value":446,"nodeType":83},{},[],{"data":17678,"content":17679,"nodeType":105},{},[17680],{"data":17681,"marks":17682,"value":325,"nodeType":83},{},[],{"metadata":17684,"sys":17687,"fields":17692},{"tags":17685,"concepts":17686},[],[],{"space":17688,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17690,"publishedVersion":24,"revision":45,"locale":29},{"sys":17689},{"type":12,"linkType":13,"id":14},{"sys":17691},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17693},{"url":469,"details":17694,"fileName":475,"contentType":476},{"size":471,"image":17695},{"width":473,"height":474},{"sys":17697,"fields":17700},{"id":17698,"createdAt":17699},"5Tz6Z6aXNMOLJtKzPxUKpO","2025-05-27T14:03:39.325Z",{"title":17701,"slug":17702,"articleIntro":17701,"category":17703},"763 - Revenus des autres créances","compte-763-revenus-des-autres-creances",[17704],{"metadata":17705,"sys":17708,"fields":17715},{"tags":17706,"concepts":17707},[],[],{"space":17709,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17711,"publishedVersion":425,"revision":24,"contentType":17713,"locale":29},{"sys":17710},{"type":12,"linkType":13,"id":14},{"sys":17712},{"id":21,"type":12,"linkType":22},{"sys":17714},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17716,"metaTitle":435,"metaDescription":436,"mainTitle":17717,"subtitle":454,"heroImage":17732,"ctaButton":477,"ctaLink":478},[434],{"data":17718,"content":17719,"nodeType":410},{},[17720,17726],{"data":17721,"content":17722,"nodeType":447},{},[17723],{"data":17724,"marks":17725,"value":446,"nodeType":83},{},[],{"data":17727,"content":17728,"nodeType":105},{},[17729],{"data":17730,"marks":17731,"value":325,"nodeType":83},{},[],{"metadata":17733,"sys":17736,"fields":17741},{"tags":17734,"concepts":17735},[],[],{"space":17737,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17739,"publishedVersion":24,"revision":45,"locale":29},{"sys":17738},{"type":12,"linkType":13,"id":14},{"sys":17740},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17742},{"url":469,"details":17743,"fileName":475,"contentType":476},{"size":471,"image":17744},{"width":473,"height":474},{"sys":17746,"fields":17749},{"id":17747,"createdAt":17748},"18HAffpvhbwYQKkfqwNxpk","2025-05-27T13:58:49.204Z",{"title":17750,"slug":17751,"articleIntro":17750,"category":17752},"422 - Comités d'entreprises, d'établissement, ...","compte-422-comites-d-entreprises-d-etablissement",[17753],{"metadata":17754,"sys":17757,"fields":17764},{"tags":17755,"concepts":17756},[],[],{"space":17758,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17760,"publishedVersion":425,"revision":24,"contentType":17762,"locale":29},{"sys":17759},{"type":12,"linkType":13,"id":14},{"sys":17761},{"id":21,"type":12,"linkType":22},{"sys":17763},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17765,"metaTitle":435,"metaDescription":436,"mainTitle":17766,"subtitle":454,"heroImage":17781,"ctaButton":477,"ctaLink":478},[434],{"data":17767,"content":17768,"nodeType":410},{},[17769,17775],{"data":17770,"content":17771,"nodeType":447},{},[17772],{"data":17773,"marks":17774,"value":446,"nodeType":83},{},[],{"data":17776,"content":17777,"nodeType":105},{},[17778],{"data":17779,"marks":17780,"value":325,"nodeType":83},{},[],{"metadata":17782,"sys":17785,"fields":17790},{"tags":17783,"concepts":17784},[],[],{"space":17786,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17788,"publishedVersion":24,"revision":45,"locale":29},{"sys":17787},{"type":12,"linkType":13,"id":14},{"sys":17789},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17791},{"url":469,"details":17792,"fileName":475,"contentType":476},{"size":471,"image":17793},{"width":473,"height":474},{"sys":17795,"fields":17798},{"id":17796,"createdAt":17797},"701L0qPVqPKyNvDBNLn3g0","2025-05-27T14:00:19.224Z",{"title":17799,"slug":17800,"articleIntro":17799,"category":17801},"5121 - Comptes en monnaie nationale","compte-5121-comptes-en-monnaie-nationale",[17802],{"metadata":17803,"sys":17806,"fields":17813},{"tags":17804,"concepts":17805},[],[],{"space":17807,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17809,"publishedVersion":425,"revision":24,"contentType":17811,"locale":29},{"sys":17808},{"type":12,"linkType":13,"id":14},{"sys":17810},{"id":21,"type":12,"linkType":22},{"sys":17812},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17814,"metaTitle":435,"metaDescription":436,"mainTitle":17815,"subtitle":454,"heroImage":17830,"ctaButton":477,"ctaLink":478},[434],{"data":17816,"content":17817,"nodeType":410},{},[17818,17824],{"data":17819,"content":17820,"nodeType":447},{},[17821],{"data":17822,"marks":17823,"value":446,"nodeType":83},{},[],{"data":17825,"content":17826,"nodeType":105},{},[17827],{"data":17828,"marks":17829,"value":325,"nodeType":83},{},[],{"metadata":17831,"sys":17834,"fields":17839},{"tags":17832,"concepts":17833},[],[],{"space":17835,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17837,"publishedVersion":24,"revision":45,"locale":29},{"sys":17836},{"type":12,"linkType":13,"id":14},{"sys":17838},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17840},{"url":469,"details":17841,"fileName":475,"contentType":476},{"size":471,"image":17842},{"width":473,"height":474},{"sys":17844,"fields":17847},{"id":17845,"createdAt":17846},"sq4GqL7pbNPP4LAtKcT2K","2025-05-27T13:59:49.186Z",{"title":17848,"slug":17849,"articleIntro":17848,"category":17850},"488 - Comptes de répartition périodique des charges et des produits","compte-488-comptes-de-repartition-periodique-des-charges-et-des-produits",[17851],{"metadata":17852,"sys":17855,"fields":17862},{"tags":17853,"concepts":17854},[],[],{"space":17856,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17858,"publishedVersion":425,"revision":24,"contentType":17860,"locale":29},{"sys":17857},{"type":12,"linkType":13,"id":14},{"sys":17859},{"id":21,"type":12,"linkType":22},{"sys":17861},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17863,"metaTitle":435,"metaDescription":436,"mainTitle":17864,"subtitle":454,"heroImage":17879,"ctaButton":477,"ctaLink":478},[434],{"data":17865,"content":17866,"nodeType":410},{},[17867,17873],{"data":17868,"content":17869,"nodeType":447},{},[17870],{"data":17871,"marks":17872,"value":446,"nodeType":83},{},[],{"data":17874,"content":17875,"nodeType":105},{},[17876],{"data":17877,"marks":17878,"value":325,"nodeType":83},{},[],{"metadata":17880,"sys":17883,"fields":17888},{"tags":17881,"concepts":17882},[],[],{"space":17884,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17886,"publishedVersion":24,"revision":45,"locale":29},{"sys":17885},{"type":12,"linkType":13,"id":14},{"sys":17887},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17889},{"url":469,"details":17890,"fileName":475,"contentType":476},{"size":471,"image":17891},{"width":473,"height":474},{"sys":17893,"fields":17895},{"id":17894,"createdAt":5641},"3I5KJd4shZBebKbC7AQxh7",{"title":17896,"slug":17897,"articleIntro":17896,"category":17898},"6017 - Fournitures A, B, C,","compte-6017-fournitures-a-b-c",[17899],{"metadata":17900,"sys":17903,"fields":17910},{"tags":17901,"concepts":17902},[],[],{"space":17904,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17906,"publishedVersion":425,"revision":24,"contentType":17908,"locale":29},{"sys":17905},{"type":12,"linkType":13,"id":14},{"sys":17907},{"id":21,"type":12,"linkType":22},{"sys":17909},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17911,"metaTitle":435,"metaDescription":436,"mainTitle":17912,"subtitle":454,"heroImage":17927,"ctaButton":477,"ctaLink":478},[434],{"data":17913,"content":17914,"nodeType":410},{},[17915,17921],{"data":17916,"content":17917,"nodeType":447},{},[17918],{"data":17919,"marks":17920,"value":446,"nodeType":83},{},[],{"data":17922,"content":17923,"nodeType":105},{},[17924],{"data":17925,"marks":17926,"value":325,"nodeType":83},{},[],{"metadata":17928,"sys":17931,"fields":17936},{"tags":17929,"concepts":17930},[],[],{"space":17932,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17934,"publishedVersion":24,"revision":45,"locale":29},{"sys":17933},{"type":12,"linkType":13,"id":14},{"sys":17935},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17937},{"url":469,"details":17938,"fileName":475,"contentType":476},{"size":471,"image":17939},{"width":473,"height":474},{"sys":17941,"fields":17944},{"id":17942,"createdAt":17943},"1MScUnO01bonmoQQtMorLc","2025-05-27T14:00:59.291Z",{"title":17945,"slug":17946,"articleIntro":17945,"category":17947},"6097 - de marchandises","compte-6097-de-marchandises",[17948],{"metadata":17949,"sys":17952,"fields":17959},{"tags":17950,"concepts":17951},[],[],{"space":17953,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":17955,"publishedVersion":425,"revision":24,"contentType":17957,"locale":29},{"sys":17954},{"type":12,"linkType":13,"id":14},{"sys":17956},{"id":21,"type":12,"linkType":22},{"sys":17958},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":17960,"metaTitle":435,"metaDescription":436,"mainTitle":17961,"subtitle":454,"heroImage":17976,"ctaButton":477,"ctaLink":478},[434],{"data":17962,"content":17963,"nodeType":410},{},[17964,17970],{"data":17965,"content":17966,"nodeType":447},{},[17967],{"data":17968,"marks":17969,"value":446,"nodeType":83},{},[],{"data":17971,"content":17972,"nodeType":105},{},[17973],{"data":17974,"marks":17975,"value":325,"nodeType":83},{},[],{"metadata":17977,"sys":17980,"fields":17985},{"tags":17978,"concepts":17979},[],[],{"space":17981,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":17983,"publishedVersion":24,"revision":45,"locale":29},{"sys":17982},{"type":12,"linkType":13,"id":14},{"sys":17984},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":17986},{"url":469,"details":17987,"fileName":475,"contentType":476},{"size":471,"image":17988},{"width":473,"height":474},{"sys":17990,"fields":17993},{"id":17991,"createdAt":17992},"2Drt8xIMMBzcxDKIH2i7Pm","2025-05-27T13:58:19.154Z",{"title":17994,"slug":17995,"articleIntro":17994,"category":17996},"391 - Dépréciations des matières premières (et fournitures)","compte-391-depreciations-des-matieres-premieres-et-fournitures",[17997],{"metadata":17998,"sys":18001,"fields":18008},{"tags":17999,"concepts":18000},[],[],{"space":18002,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18004,"publishedVersion":425,"revision":24,"contentType":18006,"locale":29},{"sys":18003},{"type":12,"linkType":13,"id":14},{"sys":18005},{"id":21,"type":12,"linkType":22},{"sys":18007},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18009,"metaTitle":435,"metaDescription":436,"mainTitle":18010,"subtitle":454,"heroImage":18025,"ctaButton":477,"ctaLink":478},[434],{"data":18011,"content":18012,"nodeType":410},{},[18013,18019],{"data":18014,"content":18015,"nodeType":447},{},[18016],{"data":18017,"marks":18018,"value":446,"nodeType":83},{},[],{"data":18020,"content":18021,"nodeType":105},{},[18022],{"data":18023,"marks":18024,"value":325,"nodeType":83},{},[],{"metadata":18026,"sys":18029,"fields":18034},{"tags":18027,"concepts":18028},[],[],{"space":18030,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18032,"publishedVersion":24,"revision":45,"locale":29},{"sys":18031},{"type":12,"linkType":13,"id":14},{"sys":18033},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18035},{"url":469,"details":18036,"fileName":475,"contentType":476},{"size":471,"image":18037},{"width":473,"height":474},{"sys":18039,"fields":18042},{"id":18040,"createdAt":18041},"445UwRLCwc8kFr4hmF22VG","2025-05-27T14:01:19.262Z",{"title":18043,"slug":18044,"articleIntro":18043,"category":18045},"6224 - Rémunérations des transitaires","compte-6224-remunerations-des-transitaires",[18046],{"metadata":18047,"sys":18050,"fields":18057},{"tags":18048,"concepts":18049},[],[],{"space":18051,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18053,"publishedVersion":425,"revision":24,"contentType":18055,"locale":29},{"sys":18052},{"type":12,"linkType":13,"id":14},{"sys":18054},{"id":21,"type":12,"linkType":22},{"sys":18056},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18058,"metaTitle":435,"metaDescription":436,"mainTitle":18059,"subtitle":454,"heroImage":18074,"ctaButton":477,"ctaLink":478},[434],{"data":18060,"content":18061,"nodeType":410},{},[18062,18068],{"data":18063,"content":18064,"nodeType":447},{},[18065],{"data":18066,"marks":18067,"value":446,"nodeType":83},{},[],{"data":18069,"content":18070,"nodeType":105},{},[18071],{"data":18072,"marks":18073,"value":325,"nodeType":83},{},[],{"metadata":18075,"sys":18078,"fields":18083},{"tags":18076,"concepts":18077},[],[],{"space":18079,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18081,"publishedVersion":24,"revision":45,"locale":29},{"sys":18080},{"type":12,"linkType":13,"id":14},{"sys":18082},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18084},{"url":469,"details":18085,"fileName":475,"contentType":476},{"size":471,"image":18086},{"width":473,"height":474},{"sys":18088,"fields":18091},{"id":18089,"createdAt":18090},"5PMApj9b3ySOreNAG8V0YV","2025-04-25T13:19:28.650Z",{"title":18092,"slug":18093,"articleIntro":-1,"category":18094},"Compte 6135 - Locations mobilières","compte-6135-locations-mobilieres",[18095],{"metadata":18096,"sys":18099,"fields":18106},{"tags":18097,"concepts":18098},[],[],{"space":18100,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18102,"publishedVersion":425,"revision":24,"contentType":18104,"locale":29},{"sys":18101},{"type":12,"linkType":13,"id":14},{"sys":18103},{"id":21,"type":12,"linkType":22},{"sys":18105},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18107,"metaTitle":435,"metaDescription":436,"mainTitle":18108,"subtitle":454,"heroImage":18123,"ctaButton":477,"ctaLink":478},[434],{"data":18109,"content":18110,"nodeType":410},{},[18111,18117],{"data":18112,"content":18113,"nodeType":447},{},[18114],{"data":18115,"marks":18116,"value":446,"nodeType":83},{},[],{"data":18118,"content":18119,"nodeType":105},{},[18120],{"data":18121,"marks":18122,"value":325,"nodeType":83},{},[],{"metadata":18124,"sys":18127,"fields":18132},{"tags":18125,"concepts":18126},[],[],{"space":18128,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18130,"publishedVersion":24,"revision":45,"locale":29},{"sys":18129},{"type":12,"linkType":13,"id":14},{"sys":18131},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18133},{"url":469,"details":18134,"fileName":475,"contentType":476},{"size":471,"image":18135},{"width":473,"height":474},{"sys":18137,"fields":18140},{"id":18138,"createdAt":18139},"5SPRZ5DvrdrPZiKIgCPXma","2025-04-25T13:18:10.292Z",{"title":18141,"slug":18142,"articleIntro":18141,"category":18143},"Compte 20 - Immobilisations incorporelles","compte-20-immobilisations-incorporelles",[18144],{"metadata":18145,"sys":18148,"fields":18155},{"tags":18146,"concepts":18147},[],[],{"space":18149,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18151,"publishedVersion":425,"revision":24,"contentType":18153,"locale":29},{"sys":18150},{"type":12,"linkType":13,"id":14},{"sys":18152},{"id":21,"type":12,"linkType":22},{"sys":18154},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18156,"metaTitle":435,"metaDescription":436,"mainTitle":18157,"subtitle":454,"heroImage":18172,"ctaButton":477,"ctaLink":478},[434],{"data":18158,"content":18159,"nodeType":410},{},[18160,18166],{"data":18161,"content":18162,"nodeType":447},{},[18163],{"data":18164,"marks":18165,"value":446,"nodeType":83},{},[],{"data":18167,"content":18168,"nodeType":105},{},[18169],{"data":18170,"marks":18171,"value":325,"nodeType":83},{},[],{"metadata":18173,"sys":18176,"fields":18181},{"tags":18174,"concepts":18175},[],[],{"space":18177,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18179,"publishedVersion":24,"revision":45,"locale":29},{"sys":18178},{"type":12,"linkType":13,"id":14},{"sys":18180},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18182},{"url":469,"details":18183,"fileName":475,"contentType":476},{"size":471,"image":18184},{"width":473,"height":474},{"sys":18186,"fields":18189},{"id":18187,"createdAt":18188},"1K39OQBOlrvr1bvQ8jdXTV","2025-05-27T13:56:09.118Z",{"title":18190,"slug":18191,"articleIntro":18190,"category":18192},"1391 - Subventions d'équipement","compte-1391-subventions-d-equipement",[18193],{"metadata":18194,"sys":18197,"fields":18204},{"tags":18195,"concepts":18196},[],[],{"space":18198,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18200,"publishedVersion":425,"revision":24,"contentType":18202,"locale":29},{"sys":18199},{"type":12,"linkType":13,"id":14},{"sys":18201},{"id":21,"type":12,"linkType":22},{"sys":18203},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18205,"metaTitle":435,"metaDescription":436,"mainTitle":18206,"subtitle":454,"heroImage":18221,"ctaButton":477,"ctaLink":478},[434],{"data":18207,"content":18208,"nodeType":410},{},[18209,18215],{"data":18210,"content":18211,"nodeType":447},{},[18212],{"data":18213,"marks":18214,"value":446,"nodeType":83},{},[],{"data":18216,"content":18217,"nodeType":105},{},[18218],{"data":18219,"marks":18220,"value":325,"nodeType":83},{},[],{"metadata":18222,"sys":18225,"fields":18230},{"tags":18223,"concepts":18224},[],[],{"space":18226,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18228,"publishedVersion":24,"revision":45,"locale":29},{"sys":18227},{"type":12,"linkType":13,"id":14},{"sys":18229},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18231},{"url":469,"details":18232,"fileName":475,"contentType":476},{"size":471,"image":18233},{"width":473,"height":474},{"sys":18235,"fields":18238},{"id":18236,"createdAt":18237},"2iYv5lU1K6bMAdJRGn9mYx","2025-05-27T13:57:29.191Z",{"title":18239,"slug":18240,"articleIntro":18239,"category":18241},"274 - Prêts","compte-274-prets",[18242],{"metadata":18243,"sys":18246,"fields":18253},{"tags":18244,"concepts":18245},[],[],{"space":18247,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18249,"publishedVersion":425,"revision":24,"contentType":18251,"locale":29},{"sys":18248},{"type":12,"linkType":13,"id":14},{"sys":18250},{"id":21,"type":12,"linkType":22},{"sys":18252},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18254,"metaTitle":435,"metaDescription":436,"mainTitle":18255,"subtitle":454,"heroImage":18270,"ctaButton":477,"ctaLink":478},[434],{"data":18256,"content":18257,"nodeType":410},{},[18258,18264],{"data":18259,"content":18260,"nodeType":447},{},[18261],{"data":18262,"marks":18263,"value":446,"nodeType":83},{},[],{"data":18265,"content":18266,"nodeType":105},{},[18267],{"data":18268,"marks":18269,"value":325,"nodeType":83},{},[],{"metadata":18271,"sys":18274,"fields":18279},{"tags":18272,"concepts":18273},[],[],{"space":18275,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18277,"publishedVersion":24,"revision":45,"locale":29},{"sys":18276},{"type":12,"linkType":13,"id":14},{"sys":18278},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18280},{"url":469,"details":18281,"fileName":475,"contentType":476},{"size":471,"image":18282},{"width":473,"height":474},{"sys":18284,"fields":18287},{"id":18285,"createdAt":18286},"35aGBEv1gQvTfVfPd8o8PJ","2025-04-25T13:20:12.289Z",{"title":18288,"slug":18289,"articleIntro":-1,"category":18290},"Le compte 70 enregistre toutes les ventes de biens et services de l’entreprise, constituant la base du chiffre d’affaires et du résultat fiscal soumis à la TVA.","compte-70-ventes-de-produits-fabriques-prestations-de-services-et-marchandises",[18291],{"metadata":18292,"sys":18295,"fields":18302},{"tags":18293,"concepts":18294},[],[],{"space":18296,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18298,"publishedVersion":425,"revision":24,"contentType":18300,"locale":29},{"sys":18297},{"type":12,"linkType":13,"id":14},{"sys":18299},{"id":21,"type":12,"linkType":22},{"sys":18301},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18303,"metaTitle":435,"metaDescription":436,"mainTitle":18304,"subtitle":454,"heroImage":18319,"ctaButton":477,"ctaLink":478},[434],{"data":18305,"content":18306,"nodeType":410},{},[18307,18313],{"data":18308,"content":18309,"nodeType":447},{},[18310],{"data":18311,"marks":18312,"value":446,"nodeType":83},{},[],{"data":18314,"content":18315,"nodeType":105},{},[18316],{"data":18317,"marks":18318,"value":325,"nodeType":83},{},[],{"metadata":18320,"sys":18323,"fields":18328},{"tags":18321,"concepts":18322},[],[],{"space":18324,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18326,"publishedVersion":24,"revision":45,"locale":29},{"sys":18325},{"type":12,"linkType":13,"id":14},{"sys":18327},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18329},{"url":469,"details":18330,"fileName":475,"contentType":476},{"size":471,"image":18331},{"width":473,"height":474},{"sys":18333,"fields":18336},{"id":18334,"createdAt":18335},"17HjyJr8YNTz7QzODB7LUN","2025-05-27T13:56:09.117Z",{"title":18337,"slug":18338,"articleIntro":-1,"category":18339},"Compte 10681 - Réserve de propre assureur","compte-10681-reserve-de-propre-assureur",[18340],{"metadata":18341,"sys":18344,"fields":18351},{"tags":18342,"concepts":18343},[],[],{"space":18345,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18347,"publishedVersion":425,"revision":24,"contentType":18349,"locale":29},{"sys":18346},{"type":12,"linkType":13,"id":14},{"sys":18348},{"id":21,"type":12,"linkType":22},{"sys":18350},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18352,"metaTitle":435,"metaDescription":436,"mainTitle":18353,"subtitle":454,"heroImage":18368,"ctaButton":477,"ctaLink":478},[434],{"data":18354,"content":18355,"nodeType":410},{},[18356,18362],{"data":18357,"content":18358,"nodeType":447},{},[18359],{"data":18360,"marks":18361,"value":446,"nodeType":83},{},[],{"data":18363,"content":18364,"nodeType":105},{},[18365],{"data":18366,"marks":18367,"value":325,"nodeType":83},{},[],{"metadata":18369,"sys":18372,"fields":18377},{"tags":18370,"concepts":18371},[],[],{"space":18373,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18375,"publishedVersion":24,"revision":45,"locale":29},{"sys":18374},{"type":12,"linkType":13,"id":14},{"sys":18376},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18378},{"url":469,"details":18379,"fileName":475,"contentType":476},{"size":471,"image":18380},{"width":473,"height":474},{"sys":18382,"fields":18385},{"id":18383,"createdAt":18384},"5abAOuLQrpb5j5h8D3MZxG","2025-05-27T13:57:29.228Z",{"title":18386,"slug":18387,"articleIntro":18386,"category":18388},"2748 - Autres prêts","compte-2748-autres-prets",[18389],{"metadata":18390,"sys":18393,"fields":18400},{"tags":18391,"concepts":18392},[],[],{"space":18394,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18396,"publishedVersion":425,"revision":24,"contentType":18398,"locale":29},{"sys":18395},{"type":12,"linkType":13,"id":14},{"sys":18397},{"id":21,"type":12,"linkType":22},{"sys":18399},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18401,"metaTitle":435,"metaDescription":436,"mainTitle":18402,"subtitle":454,"heroImage":18417,"ctaButton":477,"ctaLink":478},[434],{"data":18403,"content":18404,"nodeType":410},{},[18405,18411],{"data":18406,"content":18407,"nodeType":447},{},[18408],{"data":18409,"marks":18410,"value":446,"nodeType":83},{},[],{"data":18412,"content":18413,"nodeType":105},{},[18414],{"data":18415,"marks":18416,"value":325,"nodeType":83},{},[],{"metadata":18418,"sys":18421,"fields":18426},{"tags":18419,"concepts":18420},[],[],{"space":18422,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18424,"publishedVersion":24,"revision":45,"locale":29},{"sys":18423},{"type":12,"linkType":13,"id":14},{"sys":18425},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18427},{"url":469,"details":18428,"fileName":475,"contentType":476},{"size":471,"image":18429},{"width":473,"height":474},{"sys":18431,"fields":18434},{"id":18432,"createdAt":18433},"olLvlHvVH84xVVEnvuqPD","2025-05-27T14:00:19.220Z",{"title":18435,"slug":18436,"articleIntro":18435,"category":18437},"515 - \" Caisses \" du Trésor et des établissements publics","compte-515-caisses-du-tresor-et-des-etablissements-publics",[18438],{"metadata":18439,"sys":18442,"fields":18449},{"tags":18440,"concepts":18441},[],[],{"space":18443,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18445,"publishedVersion":425,"revision":24,"contentType":18447,"locale":29},{"sys":18444},{"type":12,"linkType":13,"id":14},{"sys":18446},{"id":21,"type":12,"linkType":22},{"sys":18448},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18450,"metaTitle":435,"metaDescription":436,"mainTitle":18451,"subtitle":454,"heroImage":18466,"ctaButton":477,"ctaLink":478},[434],{"data":18452,"content":18453,"nodeType":410},{},[18454,18460],{"data":18455,"content":18456,"nodeType":447},{},[18457],{"data":18458,"marks":18459,"value":446,"nodeType":83},{},[],{"data":18461,"content":18462,"nodeType":105},{},[18463],{"data":18464,"marks":18465,"value":325,"nodeType":83},{},[],{"metadata":18467,"sys":18470,"fields":18475},{"tags":18468,"concepts":18469},[],[],{"space":18471,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18473,"publishedVersion":24,"revision":45,"locale":29},{"sys":18472},{"type":12,"linkType":13,"id":14},{"sys":18474},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18476},{"url":469,"details":18477,"fileName":475,"contentType":476},{"size":471,"image":18478},{"width":473,"height":474},{"sys":18480,"fields":18483},{"id":18481,"createdAt":18482},"1dmIobsJbxvkd4omnpeuvt","2025-04-25T13:18:40.258Z",{"title":18484,"slug":18485,"articleIntro":18484,"category":18486},"Compte 4284 - Dettes provisionnées pour participation des salariés aux résultats","compte-4284-dettes-provisionnees-pour-participation-des-salaries-aux-resultats",[18487],{"metadata":18488,"sys":18491,"fields":18498},{"tags":18489,"concepts":18490},[],[],{"space":18492,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18494,"publishedVersion":425,"revision":24,"contentType":18496,"locale":29},{"sys":18493},{"type":12,"linkType":13,"id":14},{"sys":18495},{"id":21,"type":12,"linkType":22},{"sys":18497},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18499,"metaTitle":435,"metaDescription":436,"mainTitle":18500,"subtitle":454,"heroImage":18515,"ctaButton":477,"ctaLink":478},[434],{"data":18501,"content":18502,"nodeType":410},{},[18503,18509],{"data":18504,"content":18505,"nodeType":447},{},[18506],{"data":18507,"marks":18508,"value":446,"nodeType":83},{},[],{"data":18510,"content":18511,"nodeType":105},{},[18512],{"data":18513,"marks":18514,"value":325,"nodeType":83},{},[],{"metadata":18516,"sys":18519,"fields":18524},{"tags":18517,"concepts":18518},[],[],{"space":18520,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18522,"publishedVersion":24,"revision":45,"locale":29},{"sys":18521},{"type":12,"linkType":13,"id":14},{"sys":18523},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18525},{"url":469,"details":18526,"fileName":475,"contentType":476},{"size":471,"image":18527},{"width":473,"height":474},{"sys":18529,"fields":18532},{"id":18530,"createdAt":18531},"2C4qbHlhekA5hRQRKSgBMU","2025-04-25T13:20:18.683Z",{"title":18533,"slug":18534,"articleIntro":18535,"category":18536},"Compte 76 - Produits financiers","compte-76-produits-financiers","Le compte 76 regroupe tous les produits financiers de l’entreprise : dividendes, intérêts, gains de change et cessions, soumis à l’impôt sur les sociétés.",[18537],{"metadata":18538,"sys":18541,"fields":18548},{"tags":18539,"concepts":18540},[],[],{"space":18542,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18544,"publishedVersion":425,"revision":24,"contentType":18546,"locale":29},{"sys":18543},{"type":12,"linkType":13,"id":14},{"sys":18545},{"id":21,"type":12,"linkType":22},{"sys":18547},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18549,"metaTitle":435,"metaDescription":436,"mainTitle":18550,"subtitle":454,"heroImage":18565,"ctaButton":477,"ctaLink":478},[434],{"data":18551,"content":18552,"nodeType":410},{},[18553,18559],{"data":18554,"content":18555,"nodeType":447},{},[18556],{"data":18557,"marks":18558,"value":446,"nodeType":83},{},[],{"data":18560,"content":18561,"nodeType":105},{},[18562],{"data":18563,"marks":18564,"value":325,"nodeType":83},{},[],{"metadata":18566,"sys":18569,"fields":18574},{"tags":18567,"concepts":18568},[],[],{"space":18570,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18572,"publishedVersion":24,"revision":45,"locale":29},{"sys":18571},{"type":12,"linkType":13,"id":14},{"sys":18573},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18575},{"url":469,"details":18576,"fileName":475,"contentType":476},{"size":471,"image":18577},{"width":473,"height":474},{"sys":18579,"fields":18582},{"id":18580,"createdAt":18581},"3gxOan0yDwoe2IBNxDvCuV","2025-04-25T13:18:18.600Z",{"title":18583,"slug":18584,"articleIntro":18583,"category":18585},"Compte 23 - Immobilisations en cours","compte-23-immobilisations-en-cours",[18586],{"metadata":18587,"sys":18590,"fields":18597},{"tags":18588,"concepts":18589},[],[],{"space":18591,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18593,"publishedVersion":425,"revision":24,"contentType":18595,"locale":29},{"sys":18592},{"type":12,"linkType":13,"id":14},{"sys":18594},{"id":21,"type":12,"linkType":22},{"sys":18596},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18598,"metaTitle":435,"metaDescription":436,"mainTitle":18599,"subtitle":454,"heroImage":18614,"ctaButton":477,"ctaLink":478},[434],{"data":18600,"content":18601,"nodeType":410},{},[18602,18608],{"data":18603,"content":18604,"nodeType":447},{},[18605],{"data":18606,"marks":18607,"value":446,"nodeType":83},{},[],{"data":18609,"content":18610,"nodeType":105},{},[18611],{"data":18612,"marks":18613,"value":325,"nodeType":83},{},[],{"metadata":18615,"sys":18618,"fields":18623},{"tags":18616,"concepts":18617},[],[],{"space":18619,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18621,"publishedVersion":24,"revision":45,"locale":29},{"sys":18620},{"type":12,"linkType":13,"id":14},{"sys":18622},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18624},{"url":469,"details":18625,"fileName":475,"contentType":476},{"size":471,"image":18626},{"width":473,"height":474},{"sys":18628,"fields":18631},{"id":18629,"createdAt":18630},"4tkgz2H9LU7GEe5B2xFI9I","2025-05-27T13:59:29.172Z",{"title":18632,"slug":18633,"articleIntro":18632,"category":18634},"4567 - Associés - Capital à rembourser","compte-4567-associes-capital-a-rembourser",[18635],{"metadata":18636,"sys":18639,"fields":18646},{"tags":18637,"concepts":18638},[],[],{"space":18640,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18642,"publishedVersion":425,"revision":24,"contentType":18644,"locale":29},{"sys":18641},{"type":12,"linkType":13,"id":14},{"sys":18643},{"id":21,"type":12,"linkType":22},{"sys":18645},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18647,"metaTitle":435,"metaDescription":436,"mainTitle":18648,"subtitle":454,"heroImage":18663,"ctaButton":477,"ctaLink":478},[434],{"data":18649,"content":18650,"nodeType":410},{},[18651,18657],{"data":18652,"content":18653,"nodeType":447},{},[18654],{"data":18655,"marks":18656,"value":446,"nodeType":83},{},[],{"data":18658,"content":18659,"nodeType":105},{},[18660],{"data":18661,"marks":18662,"value":325,"nodeType":83},{},[],{"metadata":18664,"sys":18667,"fields":18672},{"tags":18665,"concepts":18666},[],[],{"space":18668,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18670,"publishedVersion":24,"revision":45,"locale":29},{"sys":18669},{"type":12,"linkType":13,"id":14},{"sys":18671},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18673},{"url":469,"details":18674,"fileName":475,"contentType":476},{"size":471,"image":18675},{"width":473,"height":474},{"sys":18677,"fields":18680},{"id":18678,"createdAt":18679},"5V9AZHItrvzMJwAryU7Kmm","2025-05-27T13:56:09.098Z",{"title":18681,"slug":18682,"articleIntro":18683,"category":18684},"Compte - 102 - Fonds fiduciaires","compte-102-fonds-fiduciaires","Compte de capitaux destiné à enregistrer les fonds reçus en fiducie par le fiduciaire dans le cadre d'une opération fiduciaire",[18685],{"metadata":18686,"sys":18689,"fields":18696},{"tags":18687,"concepts":18688},[],[],{"space":18690,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18692,"publishedVersion":425,"revision":24,"contentType":18694,"locale":29},{"sys":18691},{"type":12,"linkType":13,"id":14},{"sys":18693},{"id":21,"type":12,"linkType":22},{"sys":18695},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18697,"metaTitle":435,"metaDescription":436,"mainTitle":18698,"subtitle":454,"heroImage":18713,"ctaButton":477,"ctaLink":478},[434],{"data":18699,"content":18700,"nodeType":410},{},[18701,18707],{"data":18702,"content":18703,"nodeType":447},{},[18704],{"data":18705,"marks":18706,"value":446,"nodeType":83},{},[],{"data":18708,"content":18709,"nodeType":105},{},[18710],{"data":18711,"marks":18712,"value":325,"nodeType":83},{},[],{"metadata":18714,"sys":18717,"fields":18722},{"tags":18715,"concepts":18716},[],[],{"space":18718,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18720,"publishedVersion":24,"revision":45,"locale":29},{"sys":18719},{"type":12,"linkType":13,"id":14},{"sys":18721},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18723},{"url":469,"details":18724,"fileName":475,"contentType":476},{"size":471,"image":18725},{"width":473,"height":474},{"sys":18727,"fields":18730},{"id":18728,"createdAt":18729},"3DS2Gjoi5M8U2g8TatptNk","2025-05-27T13:59:39.258Z",{"title":18731,"slug":18732,"articleIntro":18731,"category":18733},"472 - Comptes d'attente","compte-472-comptes-d-attente",[18734],{"metadata":18735,"sys":18738,"fields":18745},{"tags":18736,"concepts":18737},[],[],{"space":18739,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18741,"publishedVersion":425,"revision":24,"contentType":18743,"locale":29},{"sys":18740},{"type":12,"linkType":13,"id":14},{"sys":18742},{"id":21,"type":12,"linkType":22},{"sys":18744},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18746,"metaTitle":435,"metaDescription":436,"mainTitle":18747,"subtitle":454,"heroImage":18762,"ctaButton":477,"ctaLink":478},[434],{"data":18748,"content":18749,"nodeType":410},{},[18750,18756],{"data":18751,"content":18752,"nodeType":447},{},[18753],{"data":18754,"marks":18755,"value":446,"nodeType":83},{},[],{"data":18757,"content":18758,"nodeType":105},{},[18759],{"data":18760,"marks":18761,"value":325,"nodeType":83},{},[],{"metadata":18763,"sys":18766,"fields":18771},{"tags":18764,"concepts":18765},[],[],{"space":18767,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18769,"publishedVersion":24,"revision":45,"locale":29},{"sys":18768},{"type":12,"linkType":13,"id":14},{"sys":18770},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18772},{"url":469,"details":18773,"fileName":475,"contentType":476},{"size":471,"image":18774},{"width":473,"height":474},{"sys":18776,"fields":18779},{"id":18777,"createdAt":18778},"356LyulLj2eEjWjzxrUXoI","2025-04-25T13:19:22.217Z",{"title":18780,"slug":18781,"articleIntro":18780,"category":18782},"Compte 61 - Services extérieurs","compte-61-services-exterieurs",[18783],{"metadata":18784,"sys":18787,"fields":18794},{"tags":18785,"concepts":18786},[],[],{"space":18788,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18790,"publishedVersion":425,"revision":24,"contentType":18792,"locale":29},{"sys":18789},{"type":12,"linkType":13,"id":14},{"sys":18791},{"id":21,"type":12,"linkType":22},{"sys":18793},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18795,"metaTitle":435,"metaDescription":436,"mainTitle":18796,"subtitle":454,"heroImage":18811,"ctaButton":477,"ctaLink":478},[434],{"data":18797,"content":18798,"nodeType":410},{},[18799,18805],{"data":18800,"content":18801,"nodeType":447},{},[18802],{"data":18803,"marks":18804,"value":446,"nodeType":83},{},[],{"data":18806,"content":18807,"nodeType":105},{},[18808],{"data":18809,"marks":18810,"value":325,"nodeType":83},{},[],{"metadata":18812,"sys":18815,"fields":18820},{"tags":18813,"concepts":18814},[],[],{"space":18816,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18818,"publishedVersion":24,"revision":45,"locale":29},{"sys":18817},{"type":12,"linkType":13,"id":14},{"sys":18819},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18821},{"url":469,"details":18822,"fileName":475,"contentType":476},{"size":471,"image":18823},{"width":473,"height":474},{"sys":18825,"fields":18828},{"id":18826,"createdAt":18827},"2jwVrdNbpGyd5RwyM8s7Qr","2025-04-25T13:18:28.612Z",{"title":18829,"slug":18830,"articleIntro":18829,"category":18831},"Compte 32 - Autres approvisionnements","compte-32-autres-approvisionnements",[18832],{"metadata":18833,"sys":18836,"fields":18843},{"tags":18834,"concepts":18835},[],[],{"space":18837,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18839,"publishedVersion":425,"revision":24,"contentType":18841,"locale":29},{"sys":18838},{"type":12,"linkType":13,"id":14},{"sys":18840},{"id":21,"type":12,"linkType":22},{"sys":18842},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18844,"metaTitle":435,"metaDescription":436,"mainTitle":18845,"subtitle":454,"heroImage":18860,"ctaButton":477,"ctaLink":478},[434],{"data":18846,"content":18847,"nodeType":410},{},[18848,18854],{"data":18849,"content":18850,"nodeType":447},{},[18851],{"data":18852,"marks":18853,"value":446,"nodeType":83},{},[],{"data":18855,"content":18856,"nodeType":105},{},[18857],{"data":18858,"marks":18859,"value":325,"nodeType":83},{},[],{"metadata":18861,"sys":18864,"fields":18869},{"tags":18862,"concepts":18863},[],[],{"space":18865,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18867,"publishedVersion":24,"revision":45,"locale":29},{"sys":18866},{"type":12,"linkType":13,"id":14},{"sys":18868},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18870},{"url":469,"details":18871,"fileName":475,"contentType":476},{"size":471,"image":18872},{"width":473,"height":474},{"sys":18874,"fields":18877},{"id":18875,"createdAt":18876},"6rXcSXBjthwobQqLyUKGGZ","2025-04-25T13:18:28.642Z",{"title":18878,"slug":18879,"articleIntro":18878,"category":18880},"Compte 4081 - Fournisseurs - Factures non parvenues","compte-4081-fournisseurs-factures-non-parvenues",[18881],{"metadata":18882,"sys":18885,"fields":18892},{"tags":18883,"concepts":18884},[],[],{"space":18886,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18888,"publishedVersion":425,"revision":24,"contentType":18890,"locale":29},{"sys":18887},{"type":12,"linkType":13,"id":14},{"sys":18889},{"id":21,"type":12,"linkType":22},{"sys":18891},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18893,"metaTitle":435,"metaDescription":436,"mainTitle":18894,"subtitle":454,"heroImage":18909,"ctaButton":477,"ctaLink":478},[434],{"data":18895,"content":18896,"nodeType":410},{},[18897,18903],{"data":18898,"content":18899,"nodeType":447},{},[18900],{"data":18901,"marks":18902,"value":446,"nodeType":83},{},[],{"data":18904,"content":18905,"nodeType":105},{},[18906],{"data":18907,"marks":18908,"value":325,"nodeType":83},{},[],{"metadata":18910,"sys":18913,"fields":18918},{"tags":18911,"concepts":18912},[],[],{"space":18914,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18916,"publishedVersion":24,"revision":45,"locale":29},{"sys":18915},{"type":12,"linkType":13,"id":14},{"sys":18917},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18919},{"url":469,"details":18920,"fileName":475,"contentType":476},{"size":471,"image":18921},{"width":473,"height":474},{"sys":18923,"fields":18926},{"id":18924,"createdAt":18925},"OB2F0XwFD5frMAvII2bG8","2025-04-25T13:19:58.582Z",{"title":18927,"slug":18928,"articleIntro":-1,"category":18929},"Compte 648 - Autres charges de personnel","compte-648-autres-charges-de-personnel",[18930],{"metadata":18931,"sys":18934,"fields":18941},{"tags":18932,"concepts":18933},[],[],{"space":18935,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18937,"publishedVersion":425,"revision":24,"contentType":18939,"locale":29},{"sys":18936},{"type":12,"linkType":13,"id":14},{"sys":18938},{"id":21,"type":12,"linkType":22},{"sys":18940},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18942,"metaTitle":435,"metaDescription":436,"mainTitle":18943,"subtitle":454,"heroImage":18958,"ctaButton":477,"ctaLink":478},[434],{"data":18944,"content":18945,"nodeType":410},{},[18946,18952],{"data":18947,"content":18948,"nodeType":447},{},[18949],{"data":18950,"marks":18951,"value":446,"nodeType":83},{},[],{"data":18953,"content":18954,"nodeType":105},{},[18955],{"data":18956,"marks":18957,"value":325,"nodeType":83},{},[],{"metadata":18959,"sys":18962,"fields":18967},{"tags":18960,"concepts":18961},[],[],{"space":18963,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":18965,"publishedVersion":24,"revision":45,"locale":29},{"sys":18964},{"type":12,"linkType":13,"id":14},{"sys":18966},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":18968},{"url":469,"details":18969,"fileName":475,"contentType":476},{"size":471,"image":18970},{"width":473,"height":474},{"sys":18972,"fields":18975},{"id":18973,"createdAt":18974},"6jupgoAdhedThhAoUNder7","2025-05-27T14:02:29.344Z",{"title":18976,"slug":18977,"articleIntro":18976,"category":18978},"6752 - Immobilisations corporelles","compte-6752-immobilisations-corporelles",[18979],{"metadata":18980,"sys":18983,"fields":18990},{"tags":18981,"concepts":18982},[],[],{"space":18984,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":18986,"publishedVersion":425,"revision":24,"contentType":18988,"locale":29},{"sys":18985},{"type":12,"linkType":13,"id":14},{"sys":18987},{"id":21,"type":12,"linkType":22},{"sys":18989},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":18991,"metaTitle":435,"metaDescription":436,"mainTitle":18992,"subtitle":454,"heroImage":19007,"ctaButton":477,"ctaLink":478},[434],{"data":18993,"content":18994,"nodeType":410},{},[18995,19001],{"data":18996,"content":18997,"nodeType":447},{},[18998],{"data":18999,"marks":19000,"value":446,"nodeType":83},{},[],{"data":19002,"content":19003,"nodeType":105},{},[19004],{"data":19005,"marks":19006,"value":325,"nodeType":83},{},[],{"metadata":19008,"sys":19011,"fields":19016},{"tags":19009,"concepts":19010},[],[],{"space":19012,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19014,"publishedVersion":24,"revision":45,"locale":29},{"sys":19013},{"type":12,"linkType":13,"id":14},{"sys":19015},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19017},{"url":469,"details":19018,"fileName":475,"contentType":476},{"size":471,"image":19019},{"width":473,"height":474},{"sys":19021,"fields":19024},{"id":19022,"createdAt":19023},"7EjHGiYeAKElABW89M2gQr","2025-05-27T14:03:59.328Z",{"title":19025,"slug":19026,"articleIntro":19025,"category":19027},"778 - Autres produits exceptionnels","compte-778-autres-produits-exceptionnels",[19028],{"metadata":19029,"sys":19032,"fields":19039},{"tags":19030,"concepts":19031},[],[],{"space":19033,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19035,"publishedVersion":425,"revision":24,"contentType":19037,"locale":29},{"sys":19034},{"type":12,"linkType":13,"id":14},{"sys":19036},{"id":21,"type":12,"linkType":22},{"sys":19038},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19040,"metaTitle":435,"metaDescription":436,"mainTitle":19041,"subtitle":454,"heroImage":19056,"ctaButton":477,"ctaLink":478},[434],{"data":19042,"content":19043,"nodeType":410},{},[19044,19050],{"data":19045,"content":19046,"nodeType":447},{},[19047],{"data":19048,"marks":19049,"value":446,"nodeType":83},{},[],{"data":19051,"content":19052,"nodeType":105},{},[19053],{"data":19054,"marks":19055,"value":325,"nodeType":83},{},[],{"metadata":19057,"sys":19060,"fields":19065},{"tags":19058,"concepts":19059},[],[],{"space":19061,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19063,"publishedVersion":24,"revision":45,"locale":29},{"sys":19062},{"type":12,"linkType":13,"id":14},{"sys":19064},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19066},{"url":469,"details":19067,"fileName":475,"contentType":476},{"size":471,"image":19068},{"width":473,"height":474},{"sys":19070,"fields":19073},{"id":19071,"createdAt":19072},"28rZdCUHpi6gLRVqS7gGOd","2025-04-25T13:18:30.490Z",{"title":19074,"slug":19075,"articleIntro":19074,"category":19076},"Compte 39 - Dépréciations des stocks et en-cours","compte-39-depreciations-des-stocks-et-en-cours",[19077],{"metadata":19078,"sys":19081,"fields":19088},{"tags":19079,"concepts":19080},[],[],{"space":19082,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19084,"publishedVersion":425,"revision":24,"contentType":19086,"locale":29},{"sys":19083},{"type":12,"linkType":13,"id":14},{"sys":19085},{"id":21,"type":12,"linkType":22},{"sys":19087},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19089,"metaTitle":435,"metaDescription":436,"mainTitle":19090,"subtitle":454,"heroImage":19105,"ctaButton":477,"ctaLink":478},[434],{"data":19091,"content":19092,"nodeType":410},{},[19093,19099],{"data":19094,"content":19095,"nodeType":447},{},[19096],{"data":19097,"marks":19098,"value":446,"nodeType":83},{},[],{"data":19100,"content":19101,"nodeType":105},{},[19102],{"data":19103,"marks":19104,"value":325,"nodeType":83},{},[],{"metadata":19106,"sys":19109,"fields":19114},{"tags":19107,"concepts":19108},[],[],{"space":19110,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19112,"publishedVersion":24,"revision":45,"locale":29},{"sys":19111},{"type":12,"linkType":13,"id":14},{"sys":19113},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19115},{"url":469,"details":19116,"fileName":475,"contentType":476},{"size":471,"image":19117},{"width":473,"height":474},{"sys":19119,"fields":19122},{"id":19120,"createdAt":19121},"gyfNdvrtCSD59NNXu3RH5","2025-04-25T13:18:50.305Z",{"title":19123,"slug":19124,"articleIntro":-1,"category":19125},"Compte 444 - État - Impôts sur les bénéfices","compte-444-etat-impots-sur-les-benefices",[19126],{"metadata":19127,"sys":19130,"fields":19137},{"tags":19128,"concepts":19129},[],[],{"space":19131,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19133,"publishedVersion":425,"revision":24,"contentType":19135,"locale":29},{"sys":19132},{"type":12,"linkType":13,"id":14},{"sys":19134},{"id":21,"type":12,"linkType":22},{"sys":19136},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19138,"metaTitle":435,"metaDescription":436,"mainTitle":19139,"subtitle":454,"heroImage":19154,"ctaButton":477,"ctaLink":478},[434],{"data":19140,"content":19141,"nodeType":410},{},[19142,19148],{"data":19143,"content":19144,"nodeType":447},{},[19145],{"data":19146,"marks":19147,"value":446,"nodeType":83},{},[],{"data":19149,"content":19150,"nodeType":105},{},[19151],{"data":19152,"marks":19153,"value":325,"nodeType":83},{},[],{"metadata":19155,"sys":19158,"fields":19163},{"tags":19156,"concepts":19157},[],[],{"space":19159,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19161,"publishedVersion":24,"revision":45,"locale":29},{"sys":19160},{"type":12,"linkType":13,"id":14},{"sys":19162},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19164},{"url":469,"details":19165,"fileName":475,"contentType":476},{"size":471,"image":19166},{"width":473,"height":474},{"sys":19168,"fields":19171},{"id":19169,"createdAt":19170},"1gmLAdhMTRRjmuChEULYti","2025-05-27T14:01:49.304Z",{"title":19172,"slug":19173,"articleIntro":19172,"category":19174},"6378 - Taxes diverses","compte-6378-taxes-diverses",[19175],{"metadata":19176,"sys":19179,"fields":19186},{"tags":19177,"concepts":19178},[],[],{"space":19180,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19182,"publishedVersion":425,"revision":24,"contentType":19184,"locale":29},{"sys":19181},{"type":12,"linkType":13,"id":14},{"sys":19183},{"id":21,"type":12,"linkType":22},{"sys":19185},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19187,"metaTitle":435,"metaDescription":436,"mainTitle":19188,"subtitle":454,"heroImage":19203,"ctaButton":477,"ctaLink":478},[434],{"data":19189,"content":19190,"nodeType":410},{},[19191,19197],{"data":19192,"content":19193,"nodeType":447},{},[19194],{"data":19195,"marks":19196,"value":446,"nodeType":83},{},[],{"data":19198,"content":19199,"nodeType":105},{},[19200],{"data":19201,"marks":19202,"value":325,"nodeType":83},{},[],{"metadata":19204,"sys":19207,"fields":19212},{"tags":19205,"concepts":19206},[],[],{"space":19208,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19210,"publishedVersion":24,"revision":45,"locale":29},{"sys":19209},{"type":12,"linkType":13,"id":14},{"sys":19211},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19213},{"url":469,"details":19214,"fileName":475,"contentType":476},{"size":471,"image":19215},{"width":473,"height":474},{"sys":19217,"fields":19220},{"id":19218,"createdAt":19219},"5BuDxi4lFCAZnuWOBys6c5","2025-04-25T13:19:15.468Z",{"title":19221,"slug":19222,"articleIntro":-1,"category":19223},"Classe 6 - Comptes de charges","classe-6---comptes-de-charges",[19224],{"metadata":19225,"sys":19228,"fields":19235},{"tags":19226,"concepts":19227},[],[],{"space":19229,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19231,"publishedVersion":425,"revision":24,"contentType":19233,"locale":29},{"sys":19230},{"type":12,"linkType":13,"id":14},{"sys":19232},{"id":21,"type":12,"linkType":22},{"sys":19234},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19236,"metaTitle":435,"metaDescription":436,"mainTitle":19237,"subtitle":454,"heroImage":19252,"ctaButton":477,"ctaLink":478},[434],{"data":19238,"content":19239,"nodeType":410},{},[19240,19246],{"data":19241,"content":19242,"nodeType":447},{},[19243],{"data":19244,"marks":19245,"value":446,"nodeType":83},{},[],{"data":19247,"content":19248,"nodeType":105},{},[19249],{"data":19250,"marks":19251,"value":325,"nodeType":83},{},[],{"metadata":19253,"sys":19256,"fields":19261},{"tags":19254,"concepts":19255},[],[],{"space":19257,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19259,"publishedVersion":24,"revision":45,"locale":29},{"sys":19258},{"type":12,"linkType":13,"id":14},{"sys":19260},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19262},{"url":469,"details":19263,"fileName":475,"contentType":476},{"size":471,"image":19264},{"width":473,"height":474},{"sys":19266,"fields":19269},{"id":19267,"createdAt":19268},"16cmOG2h2w1Mhadp1Bl6Ix","2025-05-27T14:02:19.284Z",{"title":19270,"slug":19271,"articleIntro":19270,"category":19272},"668 - Autres charges financières","compte-668-autres-charges-financieres",[19273],{"metadata":19274,"sys":19277,"fields":19284},{"tags":19275,"concepts":19276},[],[],{"space":19278,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19280,"publishedVersion":425,"revision":24,"contentType":19282,"locale":29},{"sys":19279},{"type":12,"linkType":13,"id":14},{"sys":19281},{"id":21,"type":12,"linkType":22},{"sys":19283},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19285,"metaTitle":435,"metaDescription":436,"mainTitle":19286,"subtitle":454,"heroImage":19301,"ctaButton":477,"ctaLink":478},[434],{"data":19287,"content":19288,"nodeType":410},{},[19289,19295],{"data":19290,"content":19291,"nodeType":447},{},[19292],{"data":19293,"marks":19294,"value":446,"nodeType":83},{},[],{"data":19296,"content":19297,"nodeType":105},{},[19298],{"data":19299,"marks":19300,"value":325,"nodeType":83},{},[],{"metadata":19302,"sys":19305,"fields":19310},{"tags":19303,"concepts":19304},[],[],{"space":19306,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19308,"publishedVersion":24,"revision":45,"locale":29},{"sys":19307},{"type":12,"linkType":13,"id":14},{"sys":19309},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19311},{"url":469,"details":19312,"fileName":475,"contentType":476},{"size":471,"image":19313},{"width":473,"height":474},{"sys":19315,"fields":19318},{"id":19316,"createdAt":19317},"6NKPtt3YhLlHt1qhJ6BxNx","2025-04-25T13:19:45.352Z",{"title":19319,"slug":19320,"articleIntro":19319,"category":19321},"Compte 6311 - Taxe sur les salaires","compte-6311-taxe-sur-les-salaires",[19322],{"metadata":19323,"sys":19326,"fields":19333},{"tags":19324,"concepts":19325},[],[],{"space":19327,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19329,"publishedVersion":425,"revision":24,"contentType":19331,"locale":29},{"sys":19328},{"type":12,"linkType":13,"id":14},{"sys":19330},{"id":21,"type":12,"linkType":22},{"sys":19332},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19334,"metaTitle":435,"metaDescription":436,"mainTitle":19335,"subtitle":454,"heroImage":19350,"ctaButton":477,"ctaLink":478},[434],{"data":19336,"content":19337,"nodeType":410},{},[19338,19344],{"data":19339,"content":19340,"nodeType":447},{},[19341],{"data":19342,"marks":19343,"value":446,"nodeType":83},{},[],{"data":19345,"content":19346,"nodeType":105},{},[19347],{"data":19348,"marks":19349,"value":325,"nodeType":83},{},[],{"metadata":19351,"sys":19354,"fields":19359},{"tags":19352,"concepts":19353},[],[],{"space":19355,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19357,"publishedVersion":24,"revision":45,"locale":29},{"sys":19356},{"type":12,"linkType":13,"id":14},{"sys":19358},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19360},{"url":469,"details":19361,"fileName":475,"contentType":476},{"size":471,"image":19362},{"width":473,"height":474},{"sys":19364,"fields":19367},{"id":19365,"createdAt":19366},"2LUW8jlyf0pWoInODA02uf","2025-04-25T13:19:32.233Z",{"title":19368,"slug":19369,"articleIntro":-1,"category":19370},"Compte 616 - Primes d'assurances","compte-616-primes-assurances",[19371],{"metadata":19372,"sys":19375,"fields":19382},{"tags":19373,"concepts":19374},[],[],{"space":19376,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19378,"publishedVersion":425,"revision":24,"contentType":19380,"locale":29},{"sys":19377},{"type":12,"linkType":13,"id":14},{"sys":19379},{"id":21,"type":12,"linkType":22},{"sys":19381},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19383,"metaTitle":435,"metaDescription":436,"mainTitle":19384,"subtitle":454,"heroImage":19399,"ctaButton":477,"ctaLink":478},[434],{"data":19385,"content":19386,"nodeType":410},{},[19387,19393],{"data":19388,"content":19389,"nodeType":447},{},[19390],{"data":19391,"marks":19392,"value":446,"nodeType":83},{},[],{"data":19394,"content":19395,"nodeType":105},{},[19396],{"data":19397,"marks":19398,"value":325,"nodeType":83},{},[],{"metadata":19400,"sys":19403,"fields":19408},{"tags":19401,"concepts":19402},[],[],{"space":19404,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19406,"publishedVersion":24,"revision":45,"locale":29},{"sys":19405},{"type":12,"linkType":13,"id":14},{"sys":19407},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19409},{"url":469,"details":19410,"fileName":475,"contentType":476},{"size":471,"image":19411},{"width":473,"height":474},{"sys":19413,"fields":19416},{"id":19414,"createdAt":19415},"76yDrdWcwMWvKPDFJTIm0j","2025-04-25T13:18:48.644Z",{"title":19417,"slug":19418,"articleIntro":19417,"category":19419},"Compte 4452 - TVA due intracommunautaire","compte-4452-tva-due-intracommunautaire",[19420],{"metadata":19421,"sys":19424,"fields":19431},{"tags":19422,"concepts":19423},[],[],{"space":19425,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19427,"publishedVersion":425,"revision":24,"contentType":19429,"locale":29},{"sys":19426},{"type":12,"linkType":13,"id":14},{"sys":19428},{"id":21,"type":12,"linkType":22},{"sys":19430},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19432,"metaTitle":435,"metaDescription":436,"mainTitle":19433,"subtitle":454,"heroImage":19448,"ctaButton":477,"ctaLink":478},[434],{"data":19434,"content":19435,"nodeType":410},{},[19436,19442],{"data":19437,"content":19438,"nodeType":447},{},[19439],{"data":19440,"marks":19441,"value":446,"nodeType":83},{},[],{"data":19443,"content":19444,"nodeType":105},{},[19445],{"data":19446,"marks":19447,"value":325,"nodeType":83},{},[],{"metadata":19449,"sys":19452,"fields":19457},{"tags":19450,"concepts":19451},[],[],{"space":19453,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19455,"publishedVersion":24,"revision":45,"locale":29},{"sys":19454},{"type":12,"linkType":13,"id":14},{"sys":19456},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19458},{"url":469,"details":19459,"fileName":475,"contentType":476},{"size":471,"image":19460},{"width":473,"height":474},{"sys":19462,"fields":19465},{"id":19463,"createdAt":19464},"61FNQe7relz0xOgqJ377Qb","2025-05-27T13:57:09.105Z",{"title":19466,"slug":19467,"articleIntro":19466,"category":19468},"2157 - Agencements et aménagements du matériel et outillage industriels","compte-2157-agencements-et-amenagements-du-materiel-et-outillage-industriels",[19469],{"metadata":19470,"sys":19473,"fields":19480},{"tags":19471,"concepts":19472},[],[],{"space":19474,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19476,"publishedVersion":425,"revision":24,"contentType":19478,"locale":29},{"sys":19475},{"type":12,"linkType":13,"id":14},{"sys":19477},{"id":21,"type":12,"linkType":22},{"sys":19479},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19481,"metaTitle":435,"metaDescription":436,"mainTitle":19482,"subtitle":454,"heroImage":19497,"ctaButton":477,"ctaLink":478},[434],{"data":19483,"content":19484,"nodeType":410},{},[19485,19491],{"data":19486,"content":19487,"nodeType":447},{},[19488],{"data":19489,"marks":19490,"value":446,"nodeType":83},{},[],{"data":19492,"content":19493,"nodeType":105},{},[19494],{"data":19495,"marks":19496,"value":325,"nodeType":83},{},[],{"metadata":19498,"sys":19501,"fields":19506},{"tags":19499,"concepts":19500},[],[],{"space":19502,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19504,"publishedVersion":24,"revision":45,"locale":29},{"sys":19503},{"type":12,"linkType":13,"id":14},{"sys":19505},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19507},{"url":469,"details":19508,"fileName":475,"contentType":476},{"size":471,"image":19509},{"width":473,"height":474},{"sys":19511,"fields":19514},{"id":19512,"createdAt":19513},"1jKXX8tJHEW3tVUvyXIFUD","2025-04-25T13:18:48.646Z",{"title":19515,"slug":19516,"articleIntro":19515,"category":19517},"Compte 442 - État - Impôts et taxes recouvrables sur tiers","compte-442-etat-impots-et-taxes-recouvrables-sur-tiers",[19518],{"metadata":19519,"sys":19522,"fields":19529},{"tags":19520,"concepts":19521},[],[],{"space":19523,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19525,"publishedVersion":425,"revision":24,"contentType":19527,"locale":29},{"sys":19524},{"type":12,"linkType":13,"id":14},{"sys":19526},{"id":21,"type":12,"linkType":22},{"sys":19528},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19530,"metaTitle":435,"metaDescription":436,"mainTitle":19531,"subtitle":454,"heroImage":19546,"ctaButton":477,"ctaLink":478},[434],{"data":19532,"content":19533,"nodeType":410},{},[19534,19540],{"data":19535,"content":19536,"nodeType":447},{},[19537],{"data":19538,"marks":19539,"value":446,"nodeType":83},{},[],{"data":19541,"content":19542,"nodeType":105},{},[19543],{"data":19544,"marks":19545,"value":325,"nodeType":83},{},[],{"metadata":19547,"sys":19550,"fields":19555},{"tags":19548,"concepts":19549},[],[],{"space":19551,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19553,"publishedVersion":24,"revision":45,"locale":29},{"sys":19552},{"type":12,"linkType":13,"id":14},{"sys":19554},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19556},{"url":469,"details":19557,"fileName":475,"contentType":476},{"size":471,"image":19558},{"width":473,"height":474},{"sys":19560,"fields":19563},{"id":19561,"createdAt":19562},"3E3YCMxCRxmMHAGEM1zH0p","2025-05-27T14:00:09.379Z",{"title":19564,"slug":19565,"articleIntro":19564,"category":19566},"5112 - Chèques à encaisser","compte-5112-cheques-a-encaisser",[19567],{"metadata":19568,"sys":19571,"fields":19578},{"tags":19569,"concepts":19570},[],[],{"space":19572,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19574,"publishedVersion":425,"revision":24,"contentType":19576,"locale":29},{"sys":19573},{"type":12,"linkType":13,"id":14},{"sys":19575},{"id":21,"type":12,"linkType":22},{"sys":19577},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19579,"metaTitle":435,"metaDescription":436,"mainTitle":19580,"subtitle":454,"heroImage":19595,"ctaButton":477,"ctaLink":478},[434],{"data":19581,"content":19582,"nodeType":410},{},[19583,19589],{"data":19584,"content":19585,"nodeType":447},{},[19586],{"data":19587,"marks":19588,"value":446,"nodeType":83},{},[],{"data":19590,"content":19591,"nodeType":105},{},[19592],{"data":19593,"marks":19594,"value":325,"nodeType":83},{},[],{"metadata":19596,"sys":19599,"fields":19604},{"tags":19597,"concepts":19598},[],[],{"space":19600,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19602,"publishedVersion":24,"revision":45,"locale":29},{"sys":19601},{"type":12,"linkType":13,"id":14},{"sys":19603},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19605},{"url":469,"details":19606,"fileName":475,"contentType":476},{"size":471,"image":19607},{"width":473,"height":474},{"sys":19609,"fields":19612},{"id":19610,"createdAt":19611},"68gozkam47iWg88dEpD1CG","2025-04-25T13:19:50.331Z",{"title":19613,"slug":19614,"articleIntro":19613,"category":19615},"Compte 6454 - Cotisations à Pôle emploi","compte-6454-cotisations-a-pole-emploi",[19616],{"metadata":19617,"sys":19620,"fields":19627},{"tags":19618,"concepts":19619},[],[],{"space":19621,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19623,"publishedVersion":425,"revision":24,"contentType":19625,"locale":29},{"sys":19622},{"type":12,"linkType":13,"id":14},{"sys":19624},{"id":21,"type":12,"linkType":22},{"sys":19626},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19628,"metaTitle":435,"metaDescription":436,"mainTitle":19629,"subtitle":454,"heroImage":19644,"ctaButton":477,"ctaLink":478},[434],{"data":19630,"content":19631,"nodeType":410},{},[19632,19638],{"data":19633,"content":19634,"nodeType":447},{},[19635],{"data":19636,"marks":19637,"value":446,"nodeType":83},{},[],{"data":19639,"content":19640,"nodeType":105},{},[19641],{"data":19642,"marks":19643,"value":325,"nodeType":83},{},[],{"metadata":19645,"sys":19648,"fields":19653},{"tags":19646,"concepts":19647},[],[],{"space":19649,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19651,"publishedVersion":24,"revision":45,"locale":29},{"sys":19650},{"type":12,"linkType":13,"id":14},{"sys":19652},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19654},{"url":469,"details":19655,"fileName":475,"contentType":476},{"size":471,"image":19656},{"width":473,"height":474},{"sys":19658,"fields":19661},{"id":19659,"createdAt":19660},"7uekxwpc5xSNgTZBzqSnzO","2025-05-27T13:57:39.086Z",{"title":19662,"slug":19663,"articleIntro":19662,"category":19664},"276 - Autres créances immobilisées","compte-276-autres-creances-immobilisees",[19665],{"metadata":19666,"sys":19669,"fields":19676},{"tags":19667,"concepts":19668},[],[],{"space":19670,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19672,"publishedVersion":425,"revision":24,"contentType":19674,"locale":29},{"sys":19671},{"type":12,"linkType":13,"id":14},{"sys":19673},{"id":21,"type":12,"linkType":22},{"sys":19675},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19677,"metaTitle":435,"metaDescription":436,"mainTitle":19678,"subtitle":454,"heroImage":19693,"ctaButton":477,"ctaLink":478},[434],{"data":19679,"content":19680,"nodeType":410},{},[19681,19687],{"data":19682,"content":19683,"nodeType":447},{},[19684],{"data":19685,"marks":19686,"value":446,"nodeType":83},{},[],{"data":19688,"content":19689,"nodeType":105},{},[19690],{"data":19691,"marks":19692,"value":325,"nodeType":83},{},[],{"metadata":19694,"sys":19697,"fields":19702},{"tags":19695,"concepts":19696},[],[],{"space":19698,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19700,"publishedVersion":24,"revision":45,"locale":29},{"sys":19699},{"type":12,"linkType":13,"id":14},{"sys":19701},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19703},{"url":469,"details":19704,"fileName":475,"contentType":476},{"size":471,"image":19705},{"width":473,"height":474},{"sys":19707,"fields":19710},{"id":19708,"createdAt":19709},"4sTnIMpFilAiX9NpFwn7kL","2025-05-27T14:00:59.263Z",{"title":19711,"slug":19712,"articleIntro":19711,"category":19713},"612 - Redevances de crédit-bail","compte-612-redevances-de-credit-bail",[19714],{"metadata":19715,"sys":19718,"fields":19725},{"tags":19716,"concepts":19717},[],[],{"space":19719,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19721,"publishedVersion":425,"revision":24,"contentType":19723,"locale":29},{"sys":19720},{"type":12,"linkType":13,"id":14},{"sys":19722},{"id":21,"type":12,"linkType":22},{"sys":19724},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19726,"metaTitle":435,"metaDescription":436,"mainTitle":19727,"subtitle":454,"heroImage":19742,"ctaButton":477,"ctaLink":478},[434],{"data":19728,"content":19729,"nodeType":410},{},[19730,19736],{"data":19731,"content":19732,"nodeType":447},{},[19733],{"data":19734,"marks":19735,"value":446,"nodeType":83},{},[],{"data":19737,"content":19738,"nodeType":105},{},[19739],{"data":19740,"marks":19741,"value":325,"nodeType":83},{},[],{"metadata":19743,"sys":19746,"fields":19751},{"tags":19744,"concepts":19745},[],[],{"space":19747,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19749,"publishedVersion":24,"revision":45,"locale":29},{"sys":19748},{"type":12,"linkType":13,"id":14},{"sys":19750},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19752},{"url":469,"details":19753,"fileName":475,"contentType":476},{"size":471,"image":19754},{"width":473,"height":474},{"sys":19756,"fields":19759},{"id":19757,"createdAt":19758},"6Rv057AAvsqv55krbSSAV5","2025-04-25T13:17:58.548Z",{"title":19760,"slug":19761,"articleIntro":-1,"category":19762},"Compte 155 - Provisions pour impôts","compte-155-provisions-pour-impots",[19763],{"metadata":19764,"sys":19767,"fields":19774},{"tags":19765,"concepts":19766},[],[],{"space":19768,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19770,"publishedVersion":425,"revision":24,"contentType":19772,"locale":29},{"sys":19769},{"type":12,"linkType":13,"id":14},{"sys":19771},{"id":21,"type":12,"linkType":22},{"sys":19773},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19775,"metaTitle":435,"metaDescription":436,"mainTitle":19776,"subtitle":454,"heroImage":19791,"ctaButton":477,"ctaLink":478},[434],{"data":19777,"content":19778,"nodeType":410},{},[19779,19785],{"data":19780,"content":19781,"nodeType":447},{},[19782],{"data":19783,"marks":19784,"value":446,"nodeType":83},{},[],{"data":19786,"content":19787,"nodeType":105},{},[19788],{"data":19789,"marks":19790,"value":325,"nodeType":83},{},[],{"metadata":19792,"sys":19795,"fields":19800},{"tags":19793,"concepts":19794},[],[],{"space":19796,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19798,"publishedVersion":24,"revision":45,"locale":29},{"sys":19797},{"type":12,"linkType":13,"id":14},{"sys":19799},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19801},{"url":469,"details":19802,"fileName":475,"contentType":476},{"size":471,"image":19803},{"width":473,"height":474},{"sys":19805,"fields":19808},{"id":19806,"createdAt":19807},"5qUK8trBn7C1dsczbRoXm5","2025-05-27T13:56:29.134Z",{"title":19809,"slug":19810,"articleIntro":19809,"category":19811},"167 - Emprunts et dettes assortis de conditions particulières","compte-167-emprunts-et-dettes-assortis-de-conditions-particulieres",[19812],{"metadata":19813,"sys":19816,"fields":19823},{"tags":19814,"concepts":19815},[],[],{"space":19817,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19819,"publishedVersion":425,"revision":24,"contentType":19821,"locale":29},{"sys":19818},{"type":12,"linkType":13,"id":14},{"sys":19820},{"id":21,"type":12,"linkType":22},{"sys":19822},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19824,"metaTitle":435,"metaDescription":436,"mainTitle":19825,"subtitle":454,"heroImage":19840,"ctaButton":477,"ctaLink":478},[434],{"data":19826,"content":19827,"nodeType":410},{},[19828,19834],{"data":19829,"content":19830,"nodeType":447},{},[19831],{"data":19832,"marks":19833,"value":446,"nodeType":83},{},[],{"data":19835,"content":19836,"nodeType":105},{},[19837],{"data":19838,"marks":19839,"value":325,"nodeType":83},{},[],{"metadata":19841,"sys":19844,"fields":19849},{"tags":19842,"concepts":19843},[],[],{"space":19845,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19847,"publishedVersion":24,"revision":45,"locale":29},{"sys":19846},{"type":12,"linkType":13,"id":14},{"sys":19848},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19850},{"url":469,"details":19851,"fileName":475,"contentType":476},{"size":471,"image":19852},{"width":473,"height":474},{"sys":19854,"fields":19857},{"id":19855,"createdAt":19856},"1gcsVwLBAVe6cp7Ji0Tl9I","2025-05-27T13:59:49.232Z",{"title":19858,"slug":19859,"articleIntro":19858,"category":19860},"478 - Autres comptes transitoires","compte-478-autres-comptes-transitoires",[19861],{"metadata":19862,"sys":19865,"fields":19872},{"tags":19863,"concepts":19864},[],[],{"space":19866,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19868,"publishedVersion":425,"revision":24,"contentType":19870,"locale":29},{"sys":19867},{"type":12,"linkType":13,"id":14},{"sys":19869},{"id":21,"type":12,"linkType":22},{"sys":19871},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19873,"metaTitle":435,"metaDescription":436,"mainTitle":19874,"subtitle":454,"heroImage":19889,"ctaButton":477,"ctaLink":478},[434],{"data":19875,"content":19876,"nodeType":410},{},[19877,19883],{"data":19878,"content":19879,"nodeType":447},{},[19880],{"data":19881,"marks":19882,"value":446,"nodeType":83},{},[],{"data":19884,"content":19885,"nodeType":105},{},[19886],{"data":19887,"marks":19888,"value":325,"nodeType":83},{},[],{"metadata":19890,"sys":19893,"fields":19898},{"tags":19891,"concepts":19892},[],[],{"space":19894,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19896,"publishedVersion":24,"revision":45,"locale":29},{"sys":19895},{"type":12,"linkType":13,"id":14},{"sys":19897},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19899},{"url":469,"details":19900,"fileName":475,"contentType":476},{"size":471,"image":19901},{"width":473,"height":474},{"sys":19903,"fields":19906},{"id":19904,"createdAt":19905},"6yiPaM3vWceaBw61iA2TDA","2025-05-27T13:57:09.132Z",{"title":19907,"slug":19908,"articleIntro":19907,"category":19909},"2313 - Constructions","compte-2313-constructions",[19910],{"metadata":19911,"sys":19914,"fields":19921},{"tags":19912,"concepts":19913},[],[],{"space":19915,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19917,"publishedVersion":425,"revision":24,"contentType":19919,"locale":29},{"sys":19916},{"type":12,"linkType":13,"id":14},{"sys":19918},{"id":21,"type":12,"linkType":22},{"sys":19920},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19922,"metaTitle":435,"metaDescription":436,"mainTitle":19923,"subtitle":454,"heroImage":19938,"ctaButton":477,"ctaLink":478},[434],{"data":19924,"content":19925,"nodeType":410},{},[19926,19932],{"data":19927,"content":19928,"nodeType":447},{},[19929],{"data":19930,"marks":19931,"value":446,"nodeType":83},{},[],{"data":19933,"content":19934,"nodeType":105},{},[19935],{"data":19936,"marks":19937,"value":325,"nodeType":83},{},[],{"metadata":19939,"sys":19942,"fields":19947},{"tags":19940,"concepts":19941},[],[],{"space":19943,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19945,"publishedVersion":24,"revision":45,"locale":29},{"sys":19944},{"type":12,"linkType":13,"id":14},{"sys":19946},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19948},{"url":469,"details":19949,"fileName":475,"contentType":476},{"size":471,"image":19950},{"width":473,"height":474},{"sys":19952,"fields":19955},{"id":19953,"createdAt":19954},"79MsOsPGSFTzfv04tjuve4","2025-05-27T13:57:29.183Z",{"title":19956,"slug":19957,"articleIntro":19956,"category":19958},"272 - Titres immobilisés (droit de créance)","compte-272-titres-immobilises-droit-de-creance",[19959],{"metadata":19960,"sys":19963,"fields":19970},{"tags":19961,"concepts":19962},[],[],{"space":19964,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":19966,"publishedVersion":425,"revision":24,"contentType":19968,"locale":29},{"sys":19965},{"type":12,"linkType":13,"id":14},{"sys":19967},{"id":21,"type":12,"linkType":22},{"sys":19969},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":19971,"metaTitle":435,"metaDescription":436,"mainTitle":19972,"subtitle":454,"heroImage":19987,"ctaButton":477,"ctaLink":478},[434],{"data":19973,"content":19974,"nodeType":410},{},[19975,19981],{"data":19976,"content":19977,"nodeType":447},{},[19978],{"data":19979,"marks":19980,"value":446,"nodeType":83},{},[],{"data":19982,"content":19983,"nodeType":105},{},[19984],{"data":19985,"marks":19986,"value":325,"nodeType":83},{},[],{"metadata":19988,"sys":19991,"fields":19996},{"tags":19989,"concepts":19990},[],[],{"space":19992,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":19994,"publishedVersion":24,"revision":45,"locale":29},{"sys":19993},{"type":12,"linkType":13,"id":14},{"sys":19995},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":19997},{"url":469,"details":19998,"fileName":475,"contentType":476},{"size":471,"image":19999},{"width":473,"height":474},{"sys":20001,"fields":20004},{"id":20002,"createdAt":20003},"rTG90ewNK8hNsoeA4JSGe","2025-04-25T13:18:00.400Z",{"title":20005,"slug":20006,"articleIntro":20005,"category":20007},"Compte 13 - Subventions d'investissement","compte-13-subventions-investissement",[20008],{"metadata":20009,"sys":20012,"fields":20019},{"tags":20010,"concepts":20011},[],[],{"space":20013,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20015,"publishedVersion":425,"revision":24,"contentType":20017,"locale":29},{"sys":20014},{"type":12,"linkType":13,"id":14},{"sys":20016},{"id":21,"type":12,"linkType":22},{"sys":20018},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20020,"metaTitle":435,"metaDescription":436,"mainTitle":20021,"subtitle":454,"heroImage":20036,"ctaButton":477,"ctaLink":478},[434],{"data":20022,"content":20023,"nodeType":410},{},[20024,20030],{"data":20025,"content":20026,"nodeType":447},{},[20027],{"data":20028,"marks":20029,"value":446,"nodeType":83},{},[],{"data":20031,"content":20032,"nodeType":105},{},[20033],{"data":20034,"marks":20035,"value":325,"nodeType":83},{},[],{"metadata":20037,"sys":20040,"fields":20045},{"tags":20038,"concepts":20039},[],[],{"space":20041,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20043,"publishedVersion":24,"revision":45,"locale":29},{"sys":20042},{"type":12,"linkType":13,"id":14},{"sys":20044},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20046},{"url":469,"details":20047,"fileName":475,"contentType":476},{"size":471,"image":20048},{"width":473,"height":474},{"sys":20050,"fields":20053},{"id":20051,"createdAt":20052},"3sUge5Q1AmBgPUvePqISxs","2025-05-27T13:56:49.119Z",{"title":20054,"slug":20055,"articleIntro":20054,"category":20056},"203 - Frais de recherche et de développement","compte-203-frais-de-recherche-et-de-developpement",[20057],{"metadata":20058,"sys":20061,"fields":20068},{"tags":20059,"concepts":20060},[],[],{"space":20062,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20064,"publishedVersion":425,"revision":24,"contentType":20066,"locale":29},{"sys":20063},{"type":12,"linkType":13,"id":14},{"sys":20065},{"id":21,"type":12,"linkType":22},{"sys":20067},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20069,"metaTitle":435,"metaDescription":436,"mainTitle":20070,"subtitle":454,"heroImage":20085,"ctaButton":477,"ctaLink":478},[434],{"data":20071,"content":20072,"nodeType":410},{},[20073,20079],{"data":20074,"content":20075,"nodeType":447},{},[20076],{"data":20077,"marks":20078,"value":446,"nodeType":83},{},[],{"data":20080,"content":20081,"nodeType":105},{},[20082],{"data":20083,"marks":20084,"value":325,"nodeType":83},{},[],{"metadata":20086,"sys":20089,"fields":20094},{"tags":20087,"concepts":20088},[],[],{"space":20090,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20092,"publishedVersion":24,"revision":45,"locale":29},{"sys":20091},{"type":12,"linkType":13,"id":14},{"sys":20093},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20095},{"url":469,"details":20096,"fileName":475,"contentType":476},{"size":471,"image":20097},{"width":473,"height":474},{"sys":20099,"fields":20102},{"id":20100,"createdAt":20101},"2d7fzHs44LawPBsiHQwVlg","2025-05-27T14:00:39.440Z",{"title":20103,"slug":20104,"articleIntro":20103,"category":20105},"54 - Régies d'avance et accréditifs","compte-54-regies-d-avance-et-accreditifs",[20106],{"metadata":20107,"sys":20110,"fields":20117},{"tags":20108,"concepts":20109},[],[],{"space":20111,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20113,"publishedVersion":425,"revision":24,"contentType":20115,"locale":29},{"sys":20112},{"type":12,"linkType":13,"id":14},{"sys":20114},{"id":21,"type":12,"linkType":22},{"sys":20116},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20118,"metaTitle":435,"metaDescription":436,"mainTitle":20119,"subtitle":454,"heroImage":20134,"ctaButton":477,"ctaLink":478},[434],{"data":20120,"content":20121,"nodeType":410},{},[20122,20128],{"data":20123,"content":20124,"nodeType":447},{},[20125],{"data":20126,"marks":20127,"value":446,"nodeType":83},{},[],{"data":20129,"content":20130,"nodeType":105},{},[20131],{"data":20132,"marks":20133,"value":325,"nodeType":83},{},[],{"metadata":20135,"sys":20138,"fields":20143},{"tags":20136,"concepts":20137},[],[],{"space":20139,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20141,"publishedVersion":24,"revision":45,"locale":29},{"sys":20140},{"type":12,"linkType":13,"id":14},{"sys":20142},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20144},{"url":469,"details":20145,"fileName":475,"contentType":476},{"size":471,"image":20146},{"width":473,"height":474},{"sys":20148,"fields":20151},{"id":20149,"createdAt":20150},"30UWLQX4ao4BpQtAcbw83C","2025-05-27T13:59:39.193Z",{"title":20152,"slug":20153,"articleIntro":20152,"category":20154},"473 - Comptes d'attente","compte-473-comptes-d-attente",[20155],{"metadata":20156,"sys":20159,"fields":20166},{"tags":20157,"concepts":20158},[],[],{"space":20160,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20162,"publishedVersion":425,"revision":24,"contentType":20164,"locale":29},{"sys":20161},{"type":12,"linkType":13,"id":14},{"sys":20163},{"id":21,"type":12,"linkType":22},{"sys":20165},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20167,"metaTitle":435,"metaDescription":436,"mainTitle":20168,"subtitle":454,"heroImage":20183,"ctaButton":477,"ctaLink":478},[434],{"data":20169,"content":20170,"nodeType":410},{},[20171,20177],{"data":20172,"content":20173,"nodeType":447},{},[20174],{"data":20175,"marks":20176,"value":446,"nodeType":83},{},[],{"data":20178,"content":20179,"nodeType":105},{},[20180],{"data":20181,"marks":20182,"value":325,"nodeType":83},{},[],{"metadata":20184,"sys":20187,"fields":20192},{"tags":20185,"concepts":20186},[],[],{"space":20188,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20190,"publishedVersion":24,"revision":45,"locale":29},{"sys":20189},{"type":12,"linkType":13,"id":14},{"sys":20191},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20193},{"url":469,"details":20194,"fileName":475,"contentType":476},{"size":471,"image":20195},{"width":473,"height":474},{"sys":20197,"fields":20200},{"id":20198,"createdAt":20199},"4aVyY19xaqdj2Qn9XS6nue","2025-04-25T13:18:52.151Z",{"title":20201,"slug":20202,"articleIntro":20201,"category":20203},"Compte 4487 - Produits à recevoir","compte-4487-produits-a-recevoir",[20204],{"metadata":20205,"sys":20208,"fields":20215},{"tags":20206,"concepts":20207},[],[],{"space":20209,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20211,"publishedVersion":425,"revision":24,"contentType":20213,"locale":29},{"sys":20210},{"type":12,"linkType":13,"id":14},{"sys":20212},{"id":21,"type":12,"linkType":22},{"sys":20214},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20216,"metaTitle":435,"metaDescription":436,"mainTitle":20217,"subtitle":454,"heroImage":20232,"ctaButton":477,"ctaLink":478},[434],{"data":20218,"content":20219,"nodeType":410},{},[20220,20226],{"data":20221,"content":20222,"nodeType":447},{},[20223],{"data":20224,"marks":20225,"value":446,"nodeType":83},{},[],{"data":20227,"content":20228,"nodeType":105},{},[20229],{"data":20230,"marks":20231,"value":325,"nodeType":83},{},[],{"metadata":20233,"sys":20236,"fields":20241},{"tags":20234,"concepts":20235},[],[],{"space":20237,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20239,"publishedVersion":24,"revision":45,"locale":29},{"sys":20238},{"type":12,"linkType":13,"id":14},{"sys":20240},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20242},{"url":469,"details":20243,"fileName":475,"contentType":476},{"size":471,"image":20244},{"width":473,"height":474},{"sys":20246,"fields":20249},{"id":20247,"createdAt":20248},"1EGWxIGV1smPe0lm7DGYtp","2025-04-25T13:17:52.026Z",{"title":20250,"slug":20251,"articleIntro":-1,"category":20252},"Compte 104 - Primes liées au capital social","compte-104-primes-liees-au-capital-social",[20253],{"metadata":20254,"sys":20257,"fields":20264},{"tags":20255,"concepts":20256},[],[],{"space":20258,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20260,"publishedVersion":425,"revision":24,"contentType":20262,"locale":29},{"sys":20259},{"type":12,"linkType":13,"id":14},{"sys":20261},{"id":21,"type":12,"linkType":22},{"sys":20263},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20265,"metaTitle":435,"metaDescription":436,"mainTitle":20266,"subtitle":454,"heroImage":20281,"ctaButton":477,"ctaLink":478},[434],{"data":20267,"content":20268,"nodeType":410},{},[20269,20275],{"data":20270,"content":20271,"nodeType":447},{},[20272],{"data":20273,"marks":20274,"value":446,"nodeType":83},{},[],{"data":20276,"content":20277,"nodeType":105},{},[20278],{"data":20279,"marks":20280,"value":325,"nodeType":83},{},[],{"metadata":20282,"sys":20285,"fields":20290},{"tags":20283,"concepts":20284},[],[],{"space":20286,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20288,"publishedVersion":24,"revision":45,"locale":29},{"sys":20287},{"type":12,"linkType":13,"id":14},{"sys":20289},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20291},{"url":469,"details":20292,"fileName":475,"contentType":476},{"size":471,"image":20293},{"width":473,"height":474},{"sys":20295,"fields":20298},{"id":20296,"createdAt":20297},"2tzJIhghOdh8tLexEkj3PX","2025-05-27T14:03:49.303Z",{"title":20299,"slug":20300,"articleIntro":20299,"category":20301},"764 - Revenus des valeurs mobilières de placement","compte-764-revenus-des-valeurs-mobilieres-de-placement",[20302],{"metadata":20303,"sys":20306,"fields":20313},{"tags":20304,"concepts":20305},[],[],{"space":20307,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20309,"publishedVersion":425,"revision":24,"contentType":20311,"locale":29},{"sys":20308},{"type":12,"linkType":13,"id":14},{"sys":20310},{"id":21,"type":12,"linkType":22},{"sys":20312},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20314,"metaTitle":435,"metaDescription":436,"mainTitle":20315,"subtitle":454,"heroImage":20330,"ctaButton":477,"ctaLink":478},[434],{"data":20316,"content":20317,"nodeType":410},{},[20318,20324],{"data":20319,"content":20320,"nodeType":447},{},[20321],{"data":20322,"marks":20323,"value":446,"nodeType":83},{},[],{"data":20325,"content":20326,"nodeType":105},{},[20327],{"data":20328,"marks":20329,"value":325,"nodeType":83},{},[],{"metadata":20331,"sys":20334,"fields":20339},{"tags":20332,"concepts":20333},[],[],{"space":20335,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20337,"publishedVersion":24,"revision":45,"locale":29},{"sys":20336},{"type":12,"linkType":13,"id":14},{"sys":20338},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20340},{"url":469,"details":20341,"fileName":475,"contentType":476},{"size":471,"image":20342},{"width":473,"height":474},{"sys":20344,"fields":20347},{"id":20345,"createdAt":20346},"3s28xZr8N8wG9JJJxY68PF","2025-05-27T13:58:19.160Z",{"title":20348,"slug":20349,"articleIntro":20348,"category":20350},"397 - Dépréciations des stocks de marchandises","compte-397-depreciations-des-stocks-de-marchandises",[20351],{"metadata":20352,"sys":20355,"fields":20362},{"tags":20353,"concepts":20354},[],[],{"space":20356,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20358,"publishedVersion":425,"revision":24,"contentType":20360,"locale":29},{"sys":20357},{"type":12,"linkType":13,"id":14},{"sys":20359},{"id":21,"type":12,"linkType":22},{"sys":20361},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20363,"metaTitle":435,"metaDescription":436,"mainTitle":20364,"subtitle":454,"heroImage":20379,"ctaButton":477,"ctaLink":478},[434],{"data":20365,"content":20366,"nodeType":410},{},[20367,20373],{"data":20368,"content":20369,"nodeType":447},{},[20370],{"data":20371,"marks":20372,"value":446,"nodeType":83},{},[],{"data":20374,"content":20375,"nodeType":105},{},[20376],{"data":20377,"marks":20378,"value":325,"nodeType":83},{},[],{"metadata":20380,"sys":20383,"fields":20388},{"tags":20381,"concepts":20382},[],[],{"space":20384,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20386,"publishedVersion":24,"revision":45,"locale":29},{"sys":20385},{"type":12,"linkType":13,"id":14},{"sys":20387},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20389},{"url":469,"details":20390,"fileName":475,"contentType":476},{"size":471,"image":20391},{"width":473,"height":474},{"sys":20393,"fields":20396},{"id":20394,"createdAt":20395},"38bNogSpVQ3NLXnKJe07Vj","2025-04-25T13:20:00.408Z",{"title":20397,"slug":20398,"articleIntro":-1,"category":20399},"Compte 666 - Pertes de change","compte-666-pertes-de-change",[20400],{"metadata":20401,"sys":20404,"fields":20411},{"tags":20402,"concepts":20403},[],[],{"space":20405,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20407,"publishedVersion":425,"revision":24,"contentType":20409,"locale":29},{"sys":20406},{"type":12,"linkType":13,"id":14},{"sys":20408},{"id":21,"type":12,"linkType":22},{"sys":20410},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20412,"metaTitle":435,"metaDescription":436,"mainTitle":20413,"subtitle":454,"heroImage":20428,"ctaButton":477,"ctaLink":478},[434],{"data":20414,"content":20415,"nodeType":410},{},[20416,20422],{"data":20417,"content":20418,"nodeType":447},{},[20419],{"data":20420,"marks":20421,"value":446,"nodeType":83},{},[],{"data":20423,"content":20424,"nodeType":105},{},[20425],{"data":20426,"marks":20427,"value":325,"nodeType":83},{},[],{"metadata":20429,"sys":20432,"fields":20437},{"tags":20430,"concepts":20431},[],[],{"space":20433,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20435,"publishedVersion":24,"revision":45,"locale":29},{"sys":20434},{"type":12,"linkType":13,"id":14},{"sys":20436},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20438},{"url":469,"details":20439,"fileName":475,"contentType":476},{"size":471,"image":20440},{"width":473,"height":474},{"sys":20442,"fields":20445},{"id":20443,"createdAt":20444},"1lvfeNbPuPhnggYGwBqiZI","2025-04-25T13:18:28.583Z",{"title":20446,"slug":20447,"articleIntro":-1,"category":20448},"Compte 401 - Fournisseurs","compte-401-fournisseurs",[20449],{"metadata":20450,"sys":20453,"fields":20460},{"tags":20451,"concepts":20452},[],[],{"space":20454,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20456,"publishedVersion":425,"revision":24,"contentType":20458,"locale":29},{"sys":20455},{"type":12,"linkType":13,"id":14},{"sys":20457},{"id":21,"type":12,"linkType":22},{"sys":20459},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20461,"metaTitle":435,"metaDescription":436,"mainTitle":20462,"subtitle":454,"heroImage":20477,"ctaButton":477,"ctaLink":478},[434],{"data":20463,"content":20464,"nodeType":410},{},[20465,20471],{"data":20466,"content":20467,"nodeType":447},{},[20468],{"data":20469,"marks":20470,"value":446,"nodeType":83},{},[],{"data":20472,"content":20473,"nodeType":105},{},[20474],{"data":20475,"marks":20476,"value":325,"nodeType":83},{},[],{"metadata":20478,"sys":20481,"fields":20486},{"tags":20479,"concepts":20480},[],[],{"space":20482,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20484,"publishedVersion":24,"revision":45,"locale":29},{"sys":20483},{"type":12,"linkType":13,"id":14},{"sys":20485},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20487},{"url":469,"details":20488,"fileName":475,"contentType":476},{"size":471,"image":20489},{"width":473,"height":474},{"sys":20491,"fields":20494},{"id":20492,"createdAt":20493},"1ldCQ2ZsRIwqiiqpITAzvy","2025-05-27T14:02:59.299Z",{"title":20495,"slug":20496,"articleIntro":20495,"category":20497},"698 - Intégration fiscale","compte-698-integration-fiscale",[20498],{"metadata":20499,"sys":20502,"fields":20509},{"tags":20500,"concepts":20501},[],[],{"space":20503,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20505,"publishedVersion":425,"revision":24,"contentType":20507,"locale":29},{"sys":20504},{"type":12,"linkType":13,"id":14},{"sys":20506},{"id":21,"type":12,"linkType":22},{"sys":20508},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20510,"metaTitle":435,"metaDescription":436,"mainTitle":20511,"subtitle":454,"heroImage":20526,"ctaButton":477,"ctaLink":478},[434],{"data":20512,"content":20513,"nodeType":410},{},[20514,20520],{"data":20515,"content":20516,"nodeType":447},{},[20517],{"data":20518,"marks":20519,"value":446,"nodeType":83},{},[],{"data":20521,"content":20522,"nodeType":105},{},[20523],{"data":20524,"marks":20525,"value":325,"nodeType":83},{},[],{"metadata":20527,"sys":20530,"fields":20535},{"tags":20528,"concepts":20529},[],[],{"space":20531,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20533,"publishedVersion":24,"revision":45,"locale":29},{"sys":20532},{"type":12,"linkType":13,"id":14},{"sys":20534},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20536},{"url":469,"details":20537,"fileName":475,"contentType":476},{"size":471,"image":20538},{"width":473,"height":474},{"sys":20540,"fields":20543},{"id":20541,"createdAt":20542},"358B4uartKV8svZLMvASSN","2025-05-27T14:02:49.369Z",{"title":20544,"slug":20545,"articleIntro":20544,"category":20546},"68174 - Créances","compte-68174-creances",[20547],{"metadata":20548,"sys":20551,"fields":20558},{"tags":20549,"concepts":20550},[],[],{"space":20552,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20554,"publishedVersion":425,"revision":24,"contentType":20556,"locale":29},{"sys":20553},{"type":12,"linkType":13,"id":14},{"sys":20555},{"id":21,"type":12,"linkType":22},{"sys":20557},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20559,"metaTitle":435,"metaDescription":436,"mainTitle":20560,"subtitle":454,"heroImage":20575,"ctaButton":477,"ctaLink":478},[434],{"data":20561,"content":20562,"nodeType":410},{},[20563,20569],{"data":20564,"content":20565,"nodeType":447},{},[20566],{"data":20567,"marks":20568,"value":446,"nodeType":83},{},[],{"data":20570,"content":20571,"nodeType":105},{},[20572],{"data":20573,"marks":20574,"value":325,"nodeType":83},{},[],{"metadata":20576,"sys":20579,"fields":20584},{"tags":20577,"concepts":20578},[],[],{"space":20580,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20582,"publishedVersion":24,"revision":45,"locale":29},{"sys":20581},{"type":12,"linkType":13,"id":14},{"sys":20583},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20585},{"url":469,"details":20586,"fileName":475,"contentType":476},{"size":471,"image":20587},{"width":473,"height":474},{"sys":20589,"fields":20592},{"id":20590,"createdAt":20591},"3gT4nAvs5l27KkZWGe5Nft","2025-05-27T14:00:59.338Z",{"title":20593,"slug":20594,"articleIntro":20593,"category":20595},"6068 - Autres matières et fournitures","compte-6068-autres-matieres-et-fournitures",[20596],{"metadata":20597,"sys":20600,"fields":20607},{"tags":20598,"concepts":20599},[],[],{"space":20601,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20603,"publishedVersion":425,"revision":24,"contentType":20605,"locale":29},{"sys":20602},{"type":12,"linkType":13,"id":14},{"sys":20604},{"id":21,"type":12,"linkType":22},{"sys":20606},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20608,"metaTitle":435,"metaDescription":436,"mainTitle":20609,"subtitle":454,"heroImage":20624,"ctaButton":477,"ctaLink":478},[434],{"data":20610,"content":20611,"nodeType":410},{},[20612,20618],{"data":20613,"content":20614,"nodeType":447},{},[20615],{"data":20616,"marks":20617,"value":446,"nodeType":83},{},[],{"data":20619,"content":20620,"nodeType":105},{},[20621],{"data":20622,"marks":20623,"value":325,"nodeType":83},{},[],{"metadata":20625,"sys":20628,"fields":20633},{"tags":20626,"concepts":20627},[],[],{"space":20629,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20631,"publishedVersion":24,"revision":45,"locale":29},{"sys":20630},{"type":12,"linkType":13,"id":14},{"sys":20632},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20634},{"url":469,"details":20635,"fileName":475,"contentType":476},{"size":471,"image":20636},{"width":473,"height":474},{"sys":20638,"fields":20641},{"id":20639,"createdAt":20640},"4gQW3BZmmMjOy52k8nF2S1","2024-07-02T12:33:21.514Z",{"title":20642,"slug":20643,"articleIntro":20644,"category":20645},"À quoi correspond chaque classe dans le plan comptable général ?","a-quoi-correspond-chaque-classe-dans-le-plan-comptable-general","Naviguer à travers les différentes classes du plan comptable général (PCG) peut sembler complexe. Il est pourtant essentiel de comprendre cette structure pour une bonne gestion comptable. De la classe 1, qui regroupe les comptes de capitaux, à la classe 8, chaque classe a une fonction spécifique. Ce guide vous aidera à vous repérer parmi ces classes, leurs sous-classes et leurs codes respectifs.",[20646],{"metadata":20647,"sys":20650,"fields":20657},{"tags":20648,"concepts":20649},[],[],{"space":20651,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20653,"publishedVersion":425,"revision":24,"contentType":20655,"locale":29},{"sys":20652},{"type":12,"linkType":13,"id":14},{"sys":20654},{"id":21,"type":12,"linkType":22},{"sys":20656},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20658,"metaTitle":435,"metaDescription":436,"mainTitle":20659,"subtitle":454,"heroImage":20674,"ctaButton":477,"ctaLink":478},[434],{"data":20660,"content":20661,"nodeType":410},{},[20662,20668],{"data":20663,"content":20664,"nodeType":447},{},[20665],{"data":20666,"marks":20667,"value":446,"nodeType":83},{},[],{"data":20669,"content":20670,"nodeType":105},{},[20671],{"data":20672,"marks":20673,"value":325,"nodeType":83},{},[],{"metadata":20675,"sys":20678,"fields":20683},{"tags":20676,"concepts":20677},[],[],{"space":20679,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20681,"publishedVersion":24,"revision":45,"locale":29},{"sys":20680},{"type":12,"linkType":13,"id":14},{"sys":20682},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20684},{"url":469,"details":20685,"fileName":475,"contentType":476},{"size":471,"image":20686},{"width":473,"height":474},{"sys":20688,"fields":20691},{"id":20689,"createdAt":20690},"2AU6BeBIdM76EwvouNg805","2025-04-25T13:19:08.582Z",{"title":20692,"slug":20693,"articleIntro":20692,"category":20694},"Compte 514 - Chèques postaux","compte-514-cheques-postaux",[20695],{"metadata":20696,"sys":20699,"fields":20706},{"tags":20697,"concepts":20698},[],[],{"space":20700,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20702,"publishedVersion":425,"revision":24,"contentType":20704,"locale":29},{"sys":20701},{"type":12,"linkType":13,"id":14},{"sys":20703},{"id":21,"type":12,"linkType":22},{"sys":20705},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20707,"metaTitle":435,"metaDescription":436,"mainTitle":20708,"subtitle":454,"heroImage":20723,"ctaButton":477,"ctaLink":478},[434],{"data":20709,"content":20710,"nodeType":410},{},[20711,20717],{"data":20712,"content":20713,"nodeType":447},{},[20714],{"data":20715,"marks":20716,"value":446,"nodeType":83},{},[],{"data":20718,"content":20719,"nodeType":105},{},[20720],{"data":20721,"marks":20722,"value":325,"nodeType":83},{},[],{"metadata":20724,"sys":20727,"fields":20732},{"tags":20725,"concepts":20726},[],[],{"space":20728,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20730,"publishedVersion":24,"revision":45,"locale":29},{"sys":20729},{"type":12,"linkType":13,"id":14},{"sys":20731},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20733},{"url":469,"details":20734,"fileName":475,"contentType":476},{"size":471,"image":20735},{"width":473,"height":474},{"sys":20737,"fields":20740},{"id":20738,"createdAt":20739},"5AEs8WCcyNEIFgs11Fbrsz","2025-04-25T13:18:18.562Z",{"title":20741,"slug":20742,"articleIntro":20741,"category":20743},"Compte 2181 - Installations générales, agencements, aménagements divers","compte-2181-installations-generales-agencements-amenagements-divers",[20744],{"metadata":20745,"sys":20748,"fields":20755},{"tags":20746,"concepts":20747},[],[],{"space":20749,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20751,"publishedVersion":425,"revision":24,"contentType":20753,"locale":29},{"sys":20750},{"type":12,"linkType":13,"id":14},{"sys":20752},{"id":21,"type":12,"linkType":22},{"sys":20754},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20756,"metaTitle":435,"metaDescription":436,"mainTitle":20757,"subtitle":454,"heroImage":20772,"ctaButton":477,"ctaLink":478},[434],{"data":20758,"content":20759,"nodeType":410},{},[20760,20766],{"data":20761,"content":20762,"nodeType":447},{},[20763],{"data":20764,"marks":20765,"value":446,"nodeType":83},{},[],{"data":20767,"content":20768,"nodeType":105},{},[20769],{"data":20770,"marks":20771,"value":325,"nodeType":83},{},[],{"metadata":20773,"sys":20776,"fields":20781},{"tags":20774,"concepts":20775},[],[],{"space":20777,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20779,"publishedVersion":24,"revision":45,"locale":29},{"sys":20778},{"type":12,"linkType":13,"id":14},{"sys":20780},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20782},{"url":469,"details":20783,"fileName":475,"contentType":476},{"size":471,"image":20784},{"width":473,"height":474},{"sys":20786,"fields":20789},{"id":20787,"createdAt":20788},"6Bj7zfqv0BoI4p4TMkjzWs","2025-04-25T13:19:28.598Z",{"title":20790,"slug":20791,"articleIntro":-1,"category":20792},"Compte 6226 - Honoraires","compte-6226-honoraires",[20793],{"metadata":20794,"sys":20797,"fields":20804},{"tags":20795,"concepts":20796},[],[],{"space":20798,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20800,"publishedVersion":425,"revision":24,"contentType":20802,"locale":29},{"sys":20799},{"type":12,"linkType":13,"id":14},{"sys":20801},{"id":21,"type":12,"linkType":22},{"sys":20803},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20805,"metaTitle":435,"metaDescription":436,"mainTitle":20806,"subtitle":454,"heroImage":20821,"ctaButton":477,"ctaLink":478},[434],{"data":20807,"content":20808,"nodeType":410},{},[20809,20815],{"data":20810,"content":20811,"nodeType":447},{},[20812],{"data":20813,"marks":20814,"value":446,"nodeType":83},{},[],{"data":20816,"content":20817,"nodeType":105},{},[20818],{"data":20819,"marks":20820,"value":325,"nodeType":83},{},[],{"metadata":20822,"sys":20825,"fields":20830},{"tags":20823,"concepts":20824},[],[],{"space":20826,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20828,"publishedVersion":24,"revision":45,"locale":29},{"sys":20827},{"type":12,"linkType":13,"id":14},{"sys":20829},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20831},{"url":469,"details":20832,"fileName":475,"contentType":476},{"size":471,"image":20833},{"width":473,"height":474},{"sys":20835,"fields":20838},{"id":20836,"createdAt":20837},"5wnVjAbZvGJXXCylp2GbId","2025-04-25T13:19:02.402Z",{"title":20839,"slug":20840,"articleIntro":20839,"category":20841},"Compte 47 - Comptes transitoires ou d'attente","compte-47-comptes-transitoires-ou-d-attente",[20842],{"metadata":20843,"sys":20846,"fields":20853},{"tags":20844,"concepts":20845},[],[],{"space":20847,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20849,"publishedVersion":425,"revision":24,"contentType":20851,"locale":29},{"sys":20848},{"type":12,"linkType":13,"id":14},{"sys":20850},{"id":21,"type":12,"linkType":22},{"sys":20852},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20854,"metaTitle":435,"metaDescription":436,"mainTitle":20855,"subtitle":454,"heroImage":20870,"ctaButton":477,"ctaLink":478},[434],{"data":20856,"content":20857,"nodeType":410},{},[20858,20864],{"data":20859,"content":20860,"nodeType":447},{},[20861],{"data":20862,"marks":20863,"value":446,"nodeType":83},{},[],{"data":20865,"content":20866,"nodeType":105},{},[20867],{"data":20868,"marks":20869,"value":325,"nodeType":83},{},[],{"metadata":20871,"sys":20874,"fields":20879},{"tags":20872,"concepts":20873},[],[],{"space":20875,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20877,"publishedVersion":24,"revision":45,"locale":29},{"sys":20876},{"type":12,"linkType":13,"id":14},{"sys":20878},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20880},{"url":469,"details":20881,"fileName":475,"contentType":476},{"size":471,"image":20882},{"width":473,"height":474},{"sys":20884,"fields":20887},{"id":20885,"createdAt":20886},"67b5ATl1kfW4FDl9mQzLqd","2025-05-27T13:56:19.149Z",{"title":20888,"slug":20889,"articleIntro":20888,"category":20890},"158 - Autres provisions pour charges","compte-158-autres-provisions-pour-charges",[20891],{"metadata":20892,"sys":20895,"fields":20902},{"tags":20893,"concepts":20894},[],[],{"space":20896,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20898,"publishedVersion":425,"revision":24,"contentType":20900,"locale":29},{"sys":20897},{"type":12,"linkType":13,"id":14},{"sys":20899},{"id":21,"type":12,"linkType":22},{"sys":20901},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20903,"metaTitle":435,"metaDescription":436,"mainTitle":20904,"subtitle":454,"heroImage":20919,"ctaButton":477,"ctaLink":478},[434],{"data":20905,"content":20906,"nodeType":410},{},[20907,20913],{"data":20908,"content":20909,"nodeType":447},{},[20910],{"data":20911,"marks":20912,"value":446,"nodeType":83},{},[],{"data":20914,"content":20915,"nodeType":105},{},[20916],{"data":20917,"marks":20918,"value":325,"nodeType":83},{},[],{"metadata":20920,"sys":20923,"fields":20928},{"tags":20921,"concepts":20922},[],[],{"space":20924,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20926,"publishedVersion":24,"revision":45,"locale":29},{"sys":20925},{"type":12,"linkType":13,"id":14},{"sys":20927},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20929},{"url":469,"details":20930,"fileName":475,"contentType":476},{"size":471,"image":20931},{"width":473,"height":474},{"sys":20933,"fields":20936},{"id":20934,"createdAt":20935},"2yQAgswkT2kM8mIC5JKQx","2025-04-25T13:19:48.610Z",{"title":20937,"slug":20938,"articleIntro":20937,"category":20939},"Compte 641 - Rémunérations du personnel","compte-641-remunerations-du-personnel",[20940],{"metadata":20941,"sys":20944,"fields":20951},{"tags":20942,"concepts":20943},[],[],{"space":20945,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20947,"publishedVersion":425,"revision":24,"contentType":20949,"locale":29},{"sys":20946},{"type":12,"linkType":13,"id":14},{"sys":20948},{"id":21,"type":12,"linkType":22},{"sys":20950},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":20952,"metaTitle":435,"metaDescription":436,"mainTitle":20953,"subtitle":454,"heroImage":20968,"ctaButton":477,"ctaLink":478},[434],{"data":20954,"content":20955,"nodeType":410},{},[20956,20962],{"data":20957,"content":20958,"nodeType":447},{},[20959],{"data":20960,"marks":20961,"value":446,"nodeType":83},{},[],{"data":20963,"content":20964,"nodeType":105},{},[20965],{"data":20966,"marks":20967,"value":325,"nodeType":83},{},[],{"metadata":20969,"sys":20972,"fields":20977},{"tags":20970,"concepts":20971},[],[],{"space":20973,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":20975,"publishedVersion":24,"revision":45,"locale":29},{"sys":20974},{"type":12,"linkType":13,"id":14},{"sys":20976},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":20978},{"url":469,"details":20979,"fileName":475,"contentType":476},{"size":471,"image":20980},{"width":473,"height":474},{"sys":20982,"fields":20985},{"id":20983,"createdAt":20984},"1LMYDBGY2j8b70fXoTykNp","2025-04-25T13:19:50.309Z",{"title":20986,"slug":20987,"articleIntro":20986,"category":20988},"Compte 6411 - Salaires et appointements","compte-6411-salaires-et-appointements",[20989],{"metadata":20990,"sys":20993,"fields":21000},{"tags":20991,"concepts":20992},[],[],{"space":20994,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":20996,"publishedVersion":425,"revision":24,"contentType":20998,"locale":29},{"sys":20995},{"type":12,"linkType":13,"id":14},{"sys":20997},{"id":21,"type":12,"linkType":22},{"sys":20999},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21001,"metaTitle":435,"metaDescription":436,"mainTitle":21002,"subtitle":454,"heroImage":21017,"ctaButton":477,"ctaLink":478},[434],{"data":21003,"content":21004,"nodeType":410},{},[21005,21011],{"data":21006,"content":21007,"nodeType":447},{},[21008],{"data":21009,"marks":21010,"value":446,"nodeType":83},{},[],{"data":21012,"content":21013,"nodeType":105},{},[21014],{"data":21015,"marks":21016,"value":325,"nodeType":83},{},[],{"metadata":21018,"sys":21021,"fields":21026},{"tags":21019,"concepts":21020},[],[],{"space":21022,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21024,"publishedVersion":24,"revision":45,"locale":29},{"sys":21023},{"type":12,"linkType":13,"id":14},{"sys":21025},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21027},{"url":469,"details":21028,"fileName":475,"contentType":476},{"size":471,"image":21029},{"width":473,"height":474},{"sys":21031,"fields":21034},{"id":21032,"createdAt":21033},"7cdKVWOlsz4dtBCnm3wG6t","2025-04-25T13:20:25.440Z",{"title":21035,"slug":21036,"articleIntro":-1,"category":21037},"Compte 786 - Reprises sur dépréciations et provisions (à inscrire en produits financiers)","compte-786-reprises-sur-depreciations-et-provisions-a-inscrire-en-produits-financiers",[21038],{"metadata":21039,"sys":21042,"fields":21049},{"tags":21040,"concepts":21041},[],[],{"space":21043,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21045,"publishedVersion":425,"revision":24,"contentType":21047,"locale":29},{"sys":21044},{"type":12,"linkType":13,"id":14},{"sys":21046},{"id":21,"type":12,"linkType":22},{"sys":21048},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21050,"metaTitle":435,"metaDescription":436,"mainTitle":21051,"subtitle":454,"heroImage":21066,"ctaButton":477,"ctaLink":478},[434],{"data":21052,"content":21053,"nodeType":410},{},[21054,21060],{"data":21055,"content":21056,"nodeType":447},{},[21057],{"data":21058,"marks":21059,"value":446,"nodeType":83},{},[],{"data":21061,"content":21062,"nodeType":105},{},[21063],{"data":21064,"marks":21065,"value":325,"nodeType":83},{},[],{"metadata":21067,"sys":21070,"fields":21075},{"tags":21068,"concepts":21069},[],[],{"space":21071,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21073,"publishedVersion":24,"revision":45,"locale":29},{"sys":21072},{"type":12,"linkType":13,"id":14},{"sys":21074},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21076},{"url":469,"details":21077,"fileName":475,"contentType":476},{"size":471,"image":21078},{"width":473,"height":474},{"sys":21080,"fields":21083},{"id":21081,"createdAt":21082},"3nu6wYPsypOePdqvUF9yvO","2025-04-25T13:18:30.461Z",{"title":21084,"slug":21085,"articleIntro":-1,"category":21086},"Compte 404 - Fournisseurs d'immobilisations","compte-404-fournisseurs-dimmobilisations",[21087],{"metadata":21088,"sys":21091,"fields":21098},{"tags":21089,"concepts":21090},[],[],{"space":21092,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21094,"publishedVersion":425,"revision":24,"contentType":21096,"locale":29},{"sys":21093},{"type":12,"linkType":13,"id":14},{"sys":21095},{"id":21,"type":12,"linkType":22},{"sys":21097},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21099,"metaTitle":435,"metaDescription":436,"mainTitle":21100,"subtitle":454,"heroImage":21115,"ctaButton":477,"ctaLink":478},[434],{"data":21101,"content":21102,"nodeType":410},{},[21103,21109],{"data":21104,"content":21105,"nodeType":447},{},[21106],{"data":21107,"marks":21108,"value":446,"nodeType":83},{},[],{"data":21110,"content":21111,"nodeType":105},{},[21112],{"data":21113,"marks":21114,"value":325,"nodeType":83},{},[],{"metadata":21116,"sys":21119,"fields":21124},{"tags":21117,"concepts":21118},[],[],{"space":21120,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21122,"publishedVersion":24,"revision":45,"locale":29},{"sys":21121},{"type":12,"linkType":13,"id":14},{"sys":21123},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21125},{"url":469,"details":21126,"fileName":475,"contentType":476},{"size":471,"image":21127},{"width":473,"height":474},{"sys":21129,"fields":21132},{"id":21130,"createdAt":21131},"n7AA9K0fwCEOxIrJo36DX","2025-04-25T13:18:12.256Z",{"title":21133,"slug":21134,"articleIntro":21133,"category":21135},"Compte 2112 - Terrains aménagés","compte-2112-terrains-amenages",[21136],{"metadata":21137,"sys":21140,"fields":21147},{"tags":21138,"concepts":21139},[],[],{"space":21141,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21143,"publishedVersion":425,"revision":24,"contentType":21145,"locale":29},{"sys":21142},{"type":12,"linkType":13,"id":14},{"sys":21144},{"id":21,"type":12,"linkType":22},{"sys":21146},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21148,"metaTitle":435,"metaDescription":436,"mainTitle":21149,"subtitle":454,"heroImage":21164,"ctaButton":477,"ctaLink":478},[434],{"data":21150,"content":21151,"nodeType":410},{},[21152,21158],{"data":21153,"content":21154,"nodeType":447},{},[21155],{"data":21156,"marks":21157,"value":446,"nodeType":83},{},[],{"data":21159,"content":21160,"nodeType":105},{},[21161],{"data":21162,"marks":21163,"value":325,"nodeType":83},{},[],{"metadata":21165,"sys":21168,"fields":21173},{"tags":21166,"concepts":21167},[],[],{"space":21169,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21171,"publishedVersion":24,"revision":45,"locale":29},{"sys":21170},{"type":12,"linkType":13,"id":14},{"sys":21172},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21174},{"url":469,"details":21175,"fileName":475,"contentType":476},{"size":471,"image":21176},{"width":473,"height":474},{"sys":21178,"fields":21181},{"id":21179,"createdAt":21180},"7gooWfbgB6HhA0jkmwr82R","2025-04-25T13:19:48.589Z",{"title":21182,"slug":21183,"articleIntro":-1,"category":21184},"Compte 63512 - Taxes foncières","compte-63512-taxes-foncieres",[21185],{"metadata":21186,"sys":21189,"fields":21196},{"tags":21187,"concepts":21188},[],[],{"space":21190,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21192,"publishedVersion":425,"revision":24,"contentType":21194,"locale":29},{"sys":21191},{"type":12,"linkType":13,"id":14},{"sys":21193},{"id":21,"type":12,"linkType":22},{"sys":21195},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21197,"metaTitle":435,"metaDescription":436,"mainTitle":21198,"subtitle":454,"heroImage":21213,"ctaButton":477,"ctaLink":478},[434],{"data":21199,"content":21200,"nodeType":410},{},[21201,21207],{"data":21202,"content":21203,"nodeType":447},{},[21204],{"data":21205,"marks":21206,"value":446,"nodeType":83},{},[],{"data":21208,"content":21209,"nodeType":105},{},[21210],{"data":21211,"marks":21212,"value":325,"nodeType":83},{},[],{"metadata":21214,"sys":21217,"fields":21222},{"tags":21215,"concepts":21216},[],[],{"space":21218,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21220,"publishedVersion":24,"revision":45,"locale":29},{"sys":21219},{"type":12,"linkType":13,"id":14},{"sys":21221},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21223},{"url":469,"details":21224,"fileName":475,"contentType":476},{"size":471,"image":21225},{"width":473,"height":474},{"sys":21227,"fields":21230},{"id":21228,"createdAt":21229},"3fkgSH9vp6Hg790MImNN5s","2025-05-27T13:59:59.619Z",{"title":21231,"slug":21232,"articleIntro":21231,"category":21233},"4886 - Charges","compte-4886-charges",[21234],{"metadata":21235,"sys":21238,"fields":21245},{"tags":21236,"concepts":21237},[],[],{"space":21239,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21241,"publishedVersion":425,"revision":24,"contentType":21243,"locale":29},{"sys":21240},{"type":12,"linkType":13,"id":14},{"sys":21242},{"id":21,"type":12,"linkType":22},{"sys":21244},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21246,"metaTitle":435,"metaDescription":436,"mainTitle":21247,"subtitle":454,"heroImage":21262,"ctaButton":477,"ctaLink":478},[434],{"data":21248,"content":21249,"nodeType":410},{},[21250,21256],{"data":21251,"content":21252,"nodeType":447},{},[21253],{"data":21254,"marks":21255,"value":446,"nodeType":83},{},[],{"data":21257,"content":21258,"nodeType":105},{},[21259],{"data":21260,"marks":21261,"value":325,"nodeType":83},{},[],{"metadata":21263,"sys":21266,"fields":21271},{"tags":21264,"concepts":21265},[],[],{"space":21267,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21269,"publishedVersion":24,"revision":45,"locale":29},{"sys":21268},{"type":12,"linkType":13,"id":14},{"sys":21270},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21272},{"url":469,"details":21273,"fileName":475,"contentType":476},{"size":471,"image":21274},{"width":473,"height":474},{"sys":21276,"fields":21279},{"id":21277,"createdAt":21278},"oHQZ117NnQNyzuTa26ByO","2025-05-27T13:58:39.119Z",{"title":21280,"slug":21281,"articleIntro":21280,"category":21282},"4198 - Rabais, remises, ristournes à accorder et autres avoirs à établir","compte-4198-rabais-remises-ristournes-a-accorder-et-autres-avoirs-a-etablir",[21283],{"metadata":21284,"sys":21287,"fields":21294},{"tags":21285,"concepts":21286},[],[],{"space":21288,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21290,"publishedVersion":425,"revision":24,"contentType":21292,"locale":29},{"sys":21289},{"type":12,"linkType":13,"id":14},{"sys":21291},{"id":21,"type":12,"linkType":22},{"sys":21293},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21295,"metaTitle":435,"metaDescription":436,"mainTitle":21296,"subtitle":454,"heroImage":21311,"ctaButton":477,"ctaLink":478},[434],{"data":21297,"content":21298,"nodeType":410},{},[21299,21305],{"data":21300,"content":21301,"nodeType":447},{},[21302],{"data":21303,"marks":21304,"value":446,"nodeType":83},{},[],{"data":21306,"content":21307,"nodeType":105},{},[21308],{"data":21309,"marks":21310,"value":325,"nodeType":83},{},[],{"metadata":21312,"sys":21315,"fields":21320},{"tags":21313,"concepts":21314},[],[],{"space":21316,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21318,"publishedVersion":24,"revision":45,"locale":29},{"sys":21317},{"type":12,"linkType":13,"id":14},{"sys":21319},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21321},{"url":469,"details":21322,"fileName":475,"contentType":476},{"size":471,"image":21323},{"width":473,"height":474},{"sys":21325,"fields":21328},{"id":21326,"createdAt":21327},"3jH0mQNRHaxpIs24AjbaPc","2025-04-25T13:19:15.635Z",{"title":21329,"slug":21330,"articleIntro":-1,"category":21331},"Compte 518 - Intérêts courus","compte-518-interets-courus",[21332],{"metadata":21333,"sys":21336,"fields":21343},{"tags":21334,"concepts":21335},[],[],{"space":21337,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21339,"publishedVersion":425,"revision":24,"contentType":21341,"locale":29},{"sys":21338},{"type":12,"linkType":13,"id":14},{"sys":21340},{"id":21,"type":12,"linkType":22},{"sys":21342},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21344,"metaTitle":435,"metaDescription":436,"mainTitle":21345,"subtitle":454,"heroImage":21360,"ctaButton":477,"ctaLink":478},[434],{"data":21346,"content":21347,"nodeType":410},{},[21348,21354],{"data":21349,"content":21350,"nodeType":447},{},[21351],{"data":21352,"marks":21353,"value":446,"nodeType":83},{},[],{"data":21355,"content":21356,"nodeType":105},{},[21357],{"data":21358,"marks":21359,"value":325,"nodeType":83},{},[],{"metadata":21361,"sys":21364,"fields":21369},{"tags":21362,"concepts":21363},[],[],{"space":21365,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21367,"publishedVersion":24,"revision":45,"locale":29},{"sys":21366},{"type":12,"linkType":13,"id":14},{"sys":21368},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21370},{"url":469,"details":21371,"fileName":475,"contentType":476},{"size":471,"image":21372},{"width":473,"height":474},{"sys":21374,"fields":21377},{"id":21375,"createdAt":21376},"fPycEBAcbltu3GnmudZK1","2025-05-27T14:01:29.284Z",{"title":21378,"slug":21379,"articleIntro":21378,"category":21380},"626 - Frais postaux et de télécommunications","compte-626-frais-postaux-et-de-telecommunications",[21381],{"metadata":21382,"sys":21385,"fields":21392},{"tags":21383,"concepts":21384},[],[],{"space":21386,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21388,"publishedVersion":425,"revision":24,"contentType":21390,"locale":29},{"sys":21387},{"type":12,"linkType":13,"id":14},{"sys":21389},{"id":21,"type":12,"linkType":22},{"sys":21391},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21393,"metaTitle":435,"metaDescription":436,"mainTitle":21394,"subtitle":454,"heroImage":21409,"ctaButton":477,"ctaLink":478},[434],{"data":21395,"content":21396,"nodeType":410},{},[21397,21403],{"data":21398,"content":21399,"nodeType":447},{},[21400],{"data":21401,"marks":21402,"value":446,"nodeType":83},{},[],{"data":21404,"content":21405,"nodeType":105},{},[21406],{"data":21407,"marks":21408,"value":325,"nodeType":83},{},[],{"metadata":21410,"sys":21413,"fields":21418},{"tags":21411,"concepts":21412},[],[],{"space":21414,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21416,"publishedVersion":24,"revision":45,"locale":29},{"sys":21415},{"type":12,"linkType":13,"id":14},{"sys":21417},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21419},{"url":469,"details":21420,"fileName":475,"contentType":476},{"size":471,"image":21421},{"width":473,"height":474},{"sys":21423,"fields":21426},{"id":21424,"createdAt":21425},"7jpuZB5B9U6cu8pvXbJ8uX","2025-05-27T14:00:49.215Z",{"title":21427,"slug":21428,"articleIntro":21427,"category":21429},"6031 - Variation des stocks de matières premières (et fournitures)","compte-6031-variation-des-stocks-de-matieres-premieres-et-fournitures",[21430],{"metadata":21431,"sys":21434,"fields":21441},{"tags":21432,"concepts":21433},[],[],{"space":21435,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21437,"publishedVersion":425,"revision":24,"contentType":21439,"locale":29},{"sys":21436},{"type":12,"linkType":13,"id":14},{"sys":21438},{"id":21,"type":12,"linkType":22},{"sys":21440},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21442,"metaTitle":435,"metaDescription":436,"mainTitle":21443,"subtitle":454,"heroImage":21458,"ctaButton":477,"ctaLink":478},[434],{"data":21444,"content":21445,"nodeType":410},{},[21446,21452],{"data":21447,"content":21448,"nodeType":447},{},[21449],{"data":21450,"marks":21451,"value":446,"nodeType":83},{},[],{"data":21453,"content":21454,"nodeType":105},{},[21455],{"data":21456,"marks":21457,"value":325,"nodeType":83},{},[],{"metadata":21459,"sys":21462,"fields":21467},{"tags":21460,"concepts":21461},[],[],{"space":21463,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21465,"publishedVersion":24,"revision":45,"locale":29},{"sys":21464},{"type":12,"linkType":13,"id":14},{"sys":21466},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21468},{"url":469,"details":21469,"fileName":475,"contentType":476},{"size":471,"image":21470},{"width":473,"height":474},{"sys":21472,"fields":21475},{"id":21473,"createdAt":21474},"3XLj34hpXTmzopPnTRxDeD","2025-04-25T13:19:08.621Z",{"title":21476,"slug":21477,"articleIntro":21476,"category":21478},"Compte 59 - Dépréciation des comptes financiers","compte-59---depreciation-des-comptes-financiers",[21479],{"metadata":21480,"sys":21483,"fields":21490},{"tags":21481,"concepts":21482},[],[],{"space":21484,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21486,"publishedVersion":425,"revision":24,"contentType":21488,"locale":29},{"sys":21485},{"type":12,"linkType":13,"id":14},{"sys":21487},{"id":21,"type":12,"linkType":22},{"sys":21489},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21491,"metaTitle":435,"metaDescription":436,"mainTitle":21492,"subtitle":454,"heroImage":21507,"ctaButton":477,"ctaLink":478},[434],{"data":21493,"content":21494,"nodeType":410},{},[21495,21501],{"data":21496,"content":21497,"nodeType":447},{},[21498],{"data":21499,"marks":21500,"value":446,"nodeType":83},{},[],{"data":21502,"content":21503,"nodeType":105},{},[21504],{"data":21505,"marks":21506,"value":325,"nodeType":83},{},[],{"metadata":21508,"sys":21511,"fields":21516},{"tags":21509,"concepts":21510},[],[],{"space":21512,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21514,"publishedVersion":24,"revision":45,"locale":29},{"sys":21513},{"type":12,"linkType":13,"id":14},{"sys":21515},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21517},{"url":469,"details":21518,"fileName":475,"contentType":476},{"size":471,"image":21519},{"width":473,"height":474},{"sys":21521,"fields":21524},{"id":21522,"createdAt":21523},"1DncocbVCiyY04DYIhzUWe","2025-04-25T13:18:48.603Z",{"title":21525,"slug":21526,"articleIntro":21525,"category":21527},"Compte 441 - État - Subventions à recevoir","compte-441-etat-subventions-a-recevoir",[21528],{"metadata":21529,"sys":21532,"fields":21539},{"tags":21530,"concepts":21531},[],[],{"space":21533,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21535,"publishedVersion":425,"revision":24,"contentType":21537,"locale":29},{"sys":21534},{"type":12,"linkType":13,"id":14},{"sys":21536},{"id":21,"type":12,"linkType":22},{"sys":21538},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21540,"metaTitle":435,"metaDescription":436,"mainTitle":21541,"subtitle":454,"heroImage":21556,"ctaButton":477,"ctaLink":478},[434],{"data":21542,"content":21543,"nodeType":410},{},[21544,21550],{"data":21545,"content":21546,"nodeType":447},{},[21547],{"data":21548,"marks":21549,"value":446,"nodeType":83},{},[],{"data":21551,"content":21552,"nodeType":105},{},[21553],{"data":21554,"marks":21555,"value":325,"nodeType":83},{},[],{"metadata":21557,"sys":21560,"fields":21565},{"tags":21558,"concepts":21559},[],[],{"space":21561,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21563,"publishedVersion":24,"revision":45,"locale":29},{"sys":21562},{"type":12,"linkType":13,"id":14},{"sys":21564},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21566},{"url":469,"details":21567,"fileName":475,"contentType":476},{"size":471,"image":21568},{"width":473,"height":474},{"sys":21570,"fields":21573},{"id":21571,"createdAt":21572},"2gRcDsjiyduxMtB9hdyTFD","2025-04-25T13:19:28.652Z",{"title":21574,"slug":21575,"articleIntro":21574,"category":21576},"Compte 6221 - Commissions et courtages sur achats","compte-6221-commissions-et-courtages-sur-achats",[21577],{"metadata":21578,"sys":21581,"fields":21588},{"tags":21579,"concepts":21580},[],[],{"space":21582,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21584,"publishedVersion":425,"revision":24,"contentType":21586,"locale":29},{"sys":21583},{"type":12,"linkType":13,"id":14},{"sys":21585},{"id":21,"type":12,"linkType":22},{"sys":21587},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21589,"metaTitle":435,"metaDescription":436,"mainTitle":21590,"subtitle":454,"heroImage":21605,"ctaButton":477,"ctaLink":478},[434],{"data":21591,"content":21592,"nodeType":410},{},[21593,21599],{"data":21594,"content":21595,"nodeType":447},{},[21596],{"data":21597,"marks":21598,"value":446,"nodeType":83},{},[],{"data":21600,"content":21601,"nodeType":105},{},[21602],{"data":21603,"marks":21604,"value":325,"nodeType":83},{},[],{"metadata":21606,"sys":21609,"fields":21614},{"tags":21607,"concepts":21608},[],[],{"space":21610,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21612,"publishedVersion":24,"revision":45,"locale":29},{"sys":21611},{"type":12,"linkType":13,"id":14},{"sys":21613},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21615},{"url":469,"details":21616,"fileName":475,"contentType":476},{"size":471,"image":21617},{"width":473,"height":474},{"sys":21619,"fields":21622},{"id":21620,"createdAt":21621},"5iys91C1lQplCf51xwM9ln","2025-05-27T13:58:49.217Z",{"title":21623,"slug":21624,"articleIntro":21623,"category":21625},"438 - Organismes sociaux - Charges à payer et produits à recevoir","compte-438-organismes-sociaux-charges-a-payer-et-produits-a-recevoir",[21626],{"metadata":21627,"sys":21630,"fields":21637},{"tags":21628,"concepts":21629},[],[],{"space":21631,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21633,"publishedVersion":425,"revision":24,"contentType":21635,"locale":29},{"sys":21632},{"type":12,"linkType":13,"id":14},{"sys":21634},{"id":21,"type":12,"linkType":22},{"sys":21636},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21638,"metaTitle":435,"metaDescription":436,"mainTitle":21639,"subtitle":454,"heroImage":21654,"ctaButton":477,"ctaLink":478},[434],{"data":21640,"content":21641,"nodeType":410},{},[21642,21648],{"data":21643,"content":21644,"nodeType":447},{},[21645],{"data":21646,"marks":21647,"value":446,"nodeType":83},{},[],{"data":21649,"content":21650,"nodeType":105},{},[21651],{"data":21652,"marks":21653,"value":325,"nodeType":83},{},[],{"metadata":21655,"sys":21658,"fields":21663},{"tags":21656,"concepts":21657},[],[],{"space":21659,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21661,"publishedVersion":24,"revision":45,"locale":29},{"sys":21660},{"type":12,"linkType":13,"id":14},{"sys":21662},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21664},{"url":469,"details":21665,"fileName":475,"contentType":476},{"size":471,"image":21666},{"width":473,"height":474},{"sys":21668,"fields":21671},{"id":21669,"createdAt":21670},"2aOHb63yn8A0mUl1hUheuE","2025-05-27T13:58:39.228Z",{"title":21672,"slug":21673,"articleIntro":21672,"category":21674},"4111 - Clients - Ventes de biens ou de prestations de services","compte-4111-clients-ventes-de-biens-ou-de-prestations-de-services",[21675],{"metadata":21676,"sys":21679,"fields":21686},{"tags":21677,"concepts":21678},[],[],{"space":21680,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21682,"publishedVersion":425,"revision":24,"contentType":21684,"locale":29},{"sys":21681},{"type":12,"linkType":13,"id":14},{"sys":21683},{"id":21,"type":12,"linkType":22},{"sys":21685},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21687,"metaTitle":435,"metaDescription":436,"mainTitle":21688,"subtitle":454,"heroImage":21703,"ctaButton":477,"ctaLink":478},[434],{"data":21689,"content":21690,"nodeType":410},{},[21691,21697],{"data":21692,"content":21693,"nodeType":447},{},[21694],{"data":21695,"marks":21696,"value":446,"nodeType":83},{},[],{"data":21698,"content":21699,"nodeType":105},{},[21700],{"data":21701,"marks":21702,"value":325,"nodeType":83},{},[],{"metadata":21704,"sys":21707,"fields":21712},{"tags":21705,"concepts":21706},[],[],{"space":21708,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21710,"publishedVersion":24,"revision":45,"locale":29},{"sys":21709},{"type":12,"linkType":13,"id":14},{"sys":21711},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21713},{"url":469,"details":21714,"fileName":475,"contentType":476},{"size":471,"image":21715},{"width":473,"height":474},{"sys":21717,"fields":21720},{"id":21718,"createdAt":21719},"3hgAjOltmG6hEbsaDckSQq","2025-05-27T13:59:19.231Z",{"title":21721,"slug":21722,"articleIntro":21721,"category":21723},"456 - Associés - Opérations sur le capital","compte-456-associes-operations-sur-le-capital",[21724],{"metadata":21725,"sys":21728,"fields":21735},{"tags":21726,"concepts":21727},[],[],{"space":21729,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21731,"publishedVersion":425,"revision":24,"contentType":21733,"locale":29},{"sys":21730},{"type":12,"linkType":13,"id":14},{"sys":21732},{"id":21,"type":12,"linkType":22},{"sys":21734},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21736,"metaTitle":435,"metaDescription":436,"mainTitle":21737,"subtitle":454,"heroImage":21752,"ctaButton":477,"ctaLink":478},[434],{"data":21738,"content":21739,"nodeType":410},{},[21740,21746],{"data":21741,"content":21742,"nodeType":447},{},[21743],{"data":21744,"marks":21745,"value":446,"nodeType":83},{},[],{"data":21747,"content":21748,"nodeType":105},{},[21749],{"data":21750,"marks":21751,"value":325,"nodeType":83},{},[],{"metadata":21753,"sys":21756,"fields":21761},{"tags":21754,"concepts":21755},[],[],{"space":21757,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21759,"publishedVersion":24,"revision":45,"locale":29},{"sys":21758},{"type":12,"linkType":13,"id":14},{"sys":21760},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21762},{"url":469,"details":21763,"fileName":475,"contentType":476},{"size":471,"image":21764},{"width":473,"height":474},{"sys":21766,"fields":21769},{"id":21767,"createdAt":21768},"4eMUoArnMxMnzD3q5knM9s","2025-05-27T14:00:59.193Z",{"title":21770,"slug":21771,"articleIntro":21770,"category":21772},"6071 - Marchandise (ou groupe) A","compte-6071-marchandise-ou-groupe-a",[21773],{"metadata":21774,"sys":21777,"fields":21784},{"tags":21775,"concepts":21776},[],[],{"space":21778,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21780,"publishedVersion":425,"revision":24,"contentType":21782,"locale":29},{"sys":21779},{"type":12,"linkType":13,"id":14},{"sys":21781},{"id":21,"type":12,"linkType":22},{"sys":21783},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21785,"metaTitle":435,"metaDescription":436,"mainTitle":21786,"subtitle":454,"heroImage":21801,"ctaButton":477,"ctaLink":478},[434],{"data":21787,"content":21788,"nodeType":410},{},[21789,21795],{"data":21790,"content":21791,"nodeType":447},{},[21792],{"data":21793,"marks":21794,"value":446,"nodeType":83},{},[],{"data":21796,"content":21797,"nodeType":105},{},[21798],{"data":21799,"marks":21800,"value":325,"nodeType":83},{},[],{"metadata":21802,"sys":21805,"fields":21810},{"tags":21803,"concepts":21804},[],[],{"space":21806,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21808,"publishedVersion":24,"revision":45,"locale":29},{"sys":21807},{"type":12,"linkType":13,"id":14},{"sys":21809},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21811},{"url":469,"details":21812,"fileName":475,"contentType":476},{"size":471,"image":21813},{"width":473,"height":474},{"sys":21815,"fields":21818},{"id":21816,"createdAt":21817},"4SjY2jsOeATXDeLRtZXyHN","2025-04-25T13:19:18.678Z",{"title":21819,"slug":21820,"articleIntro":21819,"category":21821},"Compte 6061 - Fournitures non stockables (eau, énergie)","compte-6061-fournitures-non-stockables-eau-energie",[21822],{"metadata":21823,"sys":21826,"fields":21833},{"tags":21824,"concepts":21825},[],[],{"space":21827,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21829,"publishedVersion":425,"revision":24,"contentType":21831,"locale":29},{"sys":21828},{"type":12,"linkType":13,"id":14},{"sys":21830},{"id":21,"type":12,"linkType":22},{"sys":21832},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21834,"metaTitle":435,"metaDescription":436,"mainTitle":21835,"subtitle":454,"heroImage":21850,"ctaButton":477,"ctaLink":478},[434],{"data":21836,"content":21837,"nodeType":410},{},[21838,21844],{"data":21839,"content":21840,"nodeType":447},{},[21841],{"data":21842,"marks":21843,"value":446,"nodeType":83},{},[],{"data":21845,"content":21846,"nodeType":105},{},[21847],{"data":21848,"marks":21849,"value":325,"nodeType":83},{},[],{"metadata":21851,"sys":21854,"fields":21859},{"tags":21852,"concepts":21853},[],[],{"space":21855,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21857,"publishedVersion":24,"revision":45,"locale":29},{"sys":21856},{"type":12,"linkType":13,"id":14},{"sys":21858},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21860},{"url":469,"details":21861,"fileName":475,"contentType":476},{"size":471,"image":21862},{"width":473,"height":474},{"sys":21864,"fields":21867},{"id":21865,"createdAt":21866},"ebh1TiybcX2I6HEBJSn6y","2025-05-27T13:57:09.136Z",{"title":21868,"slug":21869,"articleIntro":21868,"category":21870},"2185 - Cheptel","compte-2185-cheptel",[21871],{"metadata":21872,"sys":21875,"fields":21882},{"tags":21873,"concepts":21874},[],[],{"space":21876,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21878,"publishedVersion":425,"revision":24,"contentType":21880,"locale":29},{"sys":21877},{"type":12,"linkType":13,"id":14},{"sys":21879},{"id":21,"type":12,"linkType":22},{"sys":21881},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21883,"metaTitle":435,"metaDescription":436,"mainTitle":21884,"subtitle":454,"heroImage":21899,"ctaButton":477,"ctaLink":478},[434],{"data":21885,"content":21886,"nodeType":410},{},[21887,21893],{"data":21888,"content":21889,"nodeType":447},{},[21890],{"data":21891,"marks":21892,"value":446,"nodeType":83},{},[],{"data":21894,"content":21895,"nodeType":105},{},[21896],{"data":21897,"marks":21898,"value":325,"nodeType":83},{},[],{"metadata":21900,"sys":21903,"fields":21908},{"tags":21901,"concepts":21902},[],[],{"space":21904,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21906,"publishedVersion":24,"revision":45,"locale":29},{"sys":21905},{"type":12,"linkType":13,"id":14},{"sys":21907},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21909},{"url":469,"details":21910,"fileName":475,"contentType":476},{"size":471,"image":21911},{"width":473,"height":474},{"sys":21913,"fields":21916},{"id":21914,"createdAt":21915},"49uNiB1YUnoXnyO0NsSc4H","2025-05-27T13:56:19.165Z",{"title":21917,"slug":21918,"articleIntro":21917,"category":21919},"161 - Emprunts obligataires convertibles","compte-161-emprunts-obligataires-convertibles",[21920],{"metadata":21921,"sys":21924,"fields":21931},{"tags":21922,"concepts":21923},[],[],{"space":21925,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21927,"publishedVersion":425,"revision":24,"contentType":21929,"locale":29},{"sys":21926},{"type":12,"linkType":13,"id":14},{"sys":21928},{"id":21,"type":12,"linkType":22},{"sys":21930},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21932,"metaTitle":435,"metaDescription":436,"mainTitle":21933,"subtitle":454,"heroImage":21948,"ctaButton":477,"ctaLink":478},[434],{"data":21934,"content":21935,"nodeType":410},{},[21936,21942],{"data":21937,"content":21938,"nodeType":447},{},[21939],{"data":21940,"marks":21941,"value":446,"nodeType":83},{},[],{"data":21943,"content":21944,"nodeType":105},{},[21945],{"data":21946,"marks":21947,"value":325,"nodeType":83},{},[],{"metadata":21949,"sys":21952,"fields":21957},{"tags":21950,"concepts":21951},[],[],{"space":21953,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":21955,"publishedVersion":24,"revision":45,"locale":29},{"sys":21954},{"type":12,"linkType":13,"id":14},{"sys":21956},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":21958},{"url":469,"details":21959,"fileName":475,"contentType":476},{"size":471,"image":21960},{"width":473,"height":474},{"sys":21962,"fields":21965},{"id":21963,"createdAt":21964},"49ljYVg1i8IA1RJRCTRx4C","2025-04-25T13:20:26.927Z",{"title":21966,"slug":21967,"articleIntro":-1,"category":21968},"Compte 797 - Transfert de charges exceptionnelles","compte-797-transfert-de-charges-exceptionnelles",[21969],{"metadata":21970,"sys":21973,"fields":21980},{"tags":21971,"concepts":21972},[],[],{"space":21974,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":21976,"publishedVersion":425,"revision":24,"contentType":21978,"locale":29},{"sys":21975},{"type":12,"linkType":13,"id":14},{"sys":21977},{"id":21,"type":12,"linkType":22},{"sys":21979},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":21981,"metaTitle":435,"metaDescription":436,"mainTitle":21982,"subtitle":454,"heroImage":21997,"ctaButton":477,"ctaLink":478},[434],{"data":21983,"content":21984,"nodeType":410},{},[21985,21991],{"data":21986,"content":21987,"nodeType":447},{},[21988],{"data":21989,"marks":21990,"value":446,"nodeType":83},{},[],{"data":21992,"content":21993,"nodeType":105},{},[21994],{"data":21995,"marks":21996,"value":325,"nodeType":83},{},[],{"metadata":21998,"sys":22001,"fields":22006},{"tags":21999,"concepts":22000},[],[],{"space":22002,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22004,"publishedVersion":24,"revision":45,"locale":29},{"sys":22003},{"type":12,"linkType":13,"id":14},{"sys":22005},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22007},{"url":469,"details":22008,"fileName":475,"contentType":476},{"size":471,"image":22009},{"width":473,"height":474},{"sys":22011,"fields":22014},{"id":22012,"createdAt":22013},"LhP6PisTI3NXy2LZNmzZ5","2025-05-27T13:57:29.182Z",{"title":22015,"slug":22016,"articleIntro":22015,"category":22017},"269 - Versements restant à effectuer sur titres de participation non libérés","compte-269-versements-restant-a-effectuer-sur-titres-de-participation-non-liberes",[22018],{"metadata":22019,"sys":22022,"fields":22029},{"tags":22020,"concepts":22021},[],[],{"space":22023,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22025,"publishedVersion":425,"revision":24,"contentType":22027,"locale":29},{"sys":22024},{"type":12,"linkType":13,"id":14},{"sys":22026},{"id":21,"type":12,"linkType":22},{"sys":22028},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22030,"metaTitle":435,"metaDescription":436,"mainTitle":22031,"subtitle":454,"heroImage":22046,"ctaButton":477,"ctaLink":478},[434],{"data":22032,"content":22033,"nodeType":410},{},[22034,22040],{"data":22035,"content":22036,"nodeType":447},{},[22037],{"data":22038,"marks":22039,"value":446,"nodeType":83},{},[],{"data":22041,"content":22042,"nodeType":105},{},[22043],{"data":22044,"marks":22045,"value":325,"nodeType":83},{},[],{"metadata":22047,"sys":22050,"fields":22055},{"tags":22048,"concepts":22049},[],[],{"space":22051,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22053,"publishedVersion":24,"revision":45,"locale":29},{"sys":22052},{"type":12,"linkType":13,"id":14},{"sys":22054},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22056},{"url":469,"details":22057,"fileName":475,"contentType":476},{"size":471,"image":22058},{"width":473,"height":474},{"sys":22060,"fields":22063},{"id":22061,"createdAt":22062},"TZ2zf7YN5a6uoyZ3scyti","2025-04-25T13:18:10.329Z",{"title":22064,"slug":22065,"articleIntro":22064,"category":22066},"Compte 211 - Terrains","compte-211-terrains",[22067],{"metadata":22068,"sys":22071,"fields":22078},{"tags":22069,"concepts":22070},[],[],{"space":22072,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22074,"publishedVersion":425,"revision":24,"contentType":22076,"locale":29},{"sys":22073},{"type":12,"linkType":13,"id":14},{"sys":22075},{"id":21,"type":12,"linkType":22},{"sys":22077},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22079,"metaTitle":435,"metaDescription":436,"mainTitle":22080,"subtitle":454,"heroImage":22095,"ctaButton":477,"ctaLink":478},[434],{"data":22081,"content":22082,"nodeType":410},{},[22083,22089],{"data":22084,"content":22085,"nodeType":447},{},[22086],{"data":22087,"marks":22088,"value":446,"nodeType":83},{},[],{"data":22090,"content":22091,"nodeType":105},{},[22092],{"data":22093,"marks":22094,"value":325,"nodeType":83},{},[],{"metadata":22096,"sys":22099,"fields":22104},{"tags":22097,"concepts":22098},[],[],{"space":22100,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22102,"publishedVersion":24,"revision":45,"locale":29},{"sys":22101},{"type":12,"linkType":13,"id":14},{"sys":22103},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22105},{"url":469,"details":22106,"fileName":475,"contentType":476},{"size":471,"image":22107},{"width":473,"height":474},{"sys":22109,"fields":22112},{"id":22110,"createdAt":22111},"3n4t39mVe1r1t7lsVQB3H1","2025-04-25T13:19:22.114Z",{"title":22113,"slug":22114,"articleIntro":22113,"category":22115},"Compte 606 - Achats non stockés de matières et fournitures","compte-606-achats-non-stockes-de-matieres-et-fournitures",[22116],{"metadata":22117,"sys":22120,"fields":22127},{"tags":22118,"concepts":22119},[],[],{"space":22121,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22123,"publishedVersion":425,"revision":24,"contentType":22125,"locale":29},{"sys":22122},{"type":12,"linkType":13,"id":14},{"sys":22124},{"id":21,"type":12,"linkType":22},{"sys":22126},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22128,"metaTitle":435,"metaDescription":436,"mainTitle":22129,"subtitle":454,"heroImage":22144,"ctaButton":477,"ctaLink":478},[434],{"data":22130,"content":22131,"nodeType":410},{},[22132,22138],{"data":22133,"content":22134,"nodeType":447},{},[22135],{"data":22136,"marks":22137,"value":446,"nodeType":83},{},[],{"data":22139,"content":22140,"nodeType":105},{},[22141],{"data":22142,"marks":22143,"value":325,"nodeType":83},{},[],{"metadata":22145,"sys":22148,"fields":22153},{"tags":22146,"concepts":22147},[],[],{"space":22149,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22151,"publishedVersion":24,"revision":45,"locale":29},{"sys":22150},{"type":12,"linkType":13,"id":14},{"sys":22152},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22154},{"url":469,"details":22155,"fileName":475,"contentType":476},{"size":471,"image":22156},{"width":473,"height":474},{"sys":22158,"fields":22161},{"id":22159,"createdAt":22160},"wurCX2KNUFrJ4iNwpIm5Z","2025-04-25T13:18:38.675Z",{"title":22162,"slug":22163,"articleIntro":22162,"category":22164},"Compte 4382 - Charges sociales sur congés à payer","compte-4382-charges-sociales-sur-conges-a-payer",[22165],{"metadata":22166,"sys":22169,"fields":22176},{"tags":22167,"concepts":22168},[],[],{"space":22170,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22172,"publishedVersion":425,"revision":24,"contentType":22174,"locale":29},{"sys":22171},{"type":12,"linkType":13,"id":14},{"sys":22173},{"id":21,"type":12,"linkType":22},{"sys":22175},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22177,"metaTitle":435,"metaDescription":436,"mainTitle":22178,"subtitle":454,"heroImage":22193,"ctaButton":477,"ctaLink":478},[434],{"data":22179,"content":22180,"nodeType":410},{},[22181,22187],{"data":22182,"content":22183,"nodeType":447},{},[22184],{"data":22185,"marks":22186,"value":446,"nodeType":83},{},[],{"data":22188,"content":22189,"nodeType":105},{},[22190],{"data":22191,"marks":22192,"value":325,"nodeType":83},{},[],{"metadata":22194,"sys":22197,"fields":22202},{"tags":22195,"concepts":22196},[],[],{"space":22198,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22200,"publishedVersion":24,"revision":45,"locale":29},{"sys":22199},{"type":12,"linkType":13,"id":14},{"sys":22201},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22203},{"url":469,"details":22204,"fileName":475,"contentType":476},{"size":471,"image":22205},{"width":473,"height":474},{"sys":22207,"fields":22210},{"id":22208,"createdAt":22209},"EPvI2qNxt9wumr5mTrLax","2025-04-25T13:18:58.690Z",{"title":22211,"slug":22212,"articleIntro":-1,"category":22213},"Compte 468 - Divers charges à payer et produits à recevoir","compte-468-divers-charges-a-payer-et-produits-a-recevoir",[22214],{"metadata":22215,"sys":22218,"fields":22225},{"tags":22216,"concepts":22217},[],[],{"space":22219,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22221,"publishedVersion":425,"revision":24,"contentType":22223,"locale":29},{"sys":22220},{"type":12,"linkType":13,"id":14},{"sys":22222},{"id":21,"type":12,"linkType":22},{"sys":22224},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22226,"metaTitle":435,"metaDescription":436,"mainTitle":22227,"subtitle":454,"heroImage":22242,"ctaButton":477,"ctaLink":478},[434],{"data":22228,"content":22229,"nodeType":410},{},[22230,22236],{"data":22231,"content":22232,"nodeType":447},{},[22233],{"data":22234,"marks":22235,"value":446,"nodeType":83},{},[],{"data":22237,"content":22238,"nodeType":105},{},[22239],{"data":22240,"marks":22241,"value":325,"nodeType":83},{},[],{"metadata":22243,"sys":22246,"fields":22251},{"tags":22244,"concepts":22245},[],[],{"space":22247,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22249,"publishedVersion":24,"revision":45,"locale":29},{"sys":22248},{"type":12,"linkType":13,"id":14},{"sys":22250},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22252},{"url":469,"details":22253,"fileName":475,"contentType":476},{"size":471,"image":22254},{"width":473,"height":474},{"sys":22256,"fields":22259},{"id":22257,"createdAt":22258},"7gIhPRxQBxDjaBa7wFPcQT","2025-05-27T14:01:19.269Z",{"title":22260,"slug":22261,"articleIntro":22260,"category":22262},"6232 - Echantillons","compte-6232-echantillons",[22263],{"metadata":22264,"sys":22267,"fields":22274},{"tags":22265,"concepts":22266},[],[],{"space":22268,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22270,"publishedVersion":425,"revision":24,"contentType":22272,"locale":29},{"sys":22269},{"type":12,"linkType":13,"id":14},{"sys":22271},{"id":21,"type":12,"linkType":22},{"sys":22273},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22275,"metaTitle":435,"metaDescription":436,"mainTitle":22276,"subtitle":454,"heroImage":22291,"ctaButton":477,"ctaLink":478},[434],{"data":22277,"content":22278,"nodeType":410},{},[22279,22285],{"data":22280,"content":22281,"nodeType":447},{},[22282],{"data":22283,"marks":22284,"value":446,"nodeType":83},{},[],{"data":22286,"content":22287,"nodeType":105},{},[22288],{"data":22289,"marks":22290,"value":325,"nodeType":83},{},[],{"metadata":22292,"sys":22295,"fields":22300},{"tags":22293,"concepts":22294},[],[],{"space":22296,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22298,"publishedVersion":24,"revision":45,"locale":29},{"sys":22297},{"type":12,"linkType":13,"id":14},{"sys":22299},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22301},{"url":469,"details":22302,"fileName":475,"contentType":476},{"size":471,"image":22303},{"width":473,"height":474},{"sys":22305,"fields":22308},{"id":22306,"createdAt":22307},"7tLJWJLLKZkyAvbO8yfnee","2025-05-27T13:59:09.227Z",{"title":22309,"slug":22310,"articleIntro":22309,"category":22311},"4457 - Taxes sur le chiffre d'affaires collectées par l'entreprise","compte-4457-taxes-sur-le-chiffre-d-affaires-collectees-par-l-entreprise",[22312],{"metadata":22313,"sys":22316,"fields":22323},{"tags":22314,"concepts":22315},[],[],{"space":22317,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22319,"publishedVersion":425,"revision":24,"contentType":22321,"locale":29},{"sys":22318},{"type":12,"linkType":13,"id":14},{"sys":22320},{"id":21,"type":12,"linkType":22},{"sys":22322},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22324,"metaTitle":435,"metaDescription":436,"mainTitle":22325,"subtitle":454,"heroImage":22340,"ctaButton":477,"ctaLink":478},[434],{"data":22326,"content":22327,"nodeType":410},{},[22328,22334],{"data":22329,"content":22330,"nodeType":447},{},[22331],{"data":22332,"marks":22333,"value":446,"nodeType":83},{},[],{"data":22335,"content":22336,"nodeType":105},{},[22337],{"data":22338,"marks":22339,"value":325,"nodeType":83},{},[],{"metadata":22341,"sys":22344,"fields":22349},{"tags":22342,"concepts":22343},[],[],{"space":22345,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22347,"publishedVersion":24,"revision":45,"locale":29},{"sys":22346},{"type":12,"linkType":13,"id":14},{"sys":22348},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22350},{"url":469,"details":22351,"fileName":475,"contentType":476},{"size":471,"image":22352},{"width":473,"height":474},{"sys":22354,"fields":22357},{"id":22355,"createdAt":22356},"5bhlsYts1Yla1z1gIZu5gj","2025-04-25T13:19:50.357Z",{"title":22358,"slug":22359,"articleIntro":22358,"category":22360},"Compte 6451 - Cotisations URSSAF","compte-6451-cotisations-urssaf",[22361],{"metadata":22362,"sys":22365,"fields":22372},{"tags":22363,"concepts":22364},[],[],{"space":22366,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22368,"publishedVersion":425,"revision":24,"contentType":22370,"locale":29},{"sys":22367},{"type":12,"linkType":13,"id":14},{"sys":22369},{"id":21,"type":12,"linkType":22},{"sys":22371},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22373,"metaTitle":435,"metaDescription":436,"mainTitle":22374,"subtitle":454,"heroImage":22389,"ctaButton":477,"ctaLink":478},[434],{"data":22375,"content":22376,"nodeType":410},{},[22377,22383],{"data":22378,"content":22379,"nodeType":447},{},[22380],{"data":22381,"marks":22382,"value":446,"nodeType":83},{},[],{"data":22384,"content":22385,"nodeType":105},{},[22386],{"data":22387,"marks":22388,"value":325,"nodeType":83},{},[],{"metadata":22390,"sys":22393,"fields":22398},{"tags":22391,"concepts":22392},[],[],{"space":22394,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22396,"publishedVersion":24,"revision":45,"locale":29},{"sys":22395},{"type":12,"linkType":13,"id":14},{"sys":22397},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22399},{"url":469,"details":22400,"fileName":475,"contentType":476},{"size":471,"image":22401},{"width":473,"height":474},{"sys":22403,"fields":22406},{"id":22404,"createdAt":22405},"24HTYgVI4AOsmGbrIVNyuh","2025-04-25T13:19:12.192Z",{"title":22407,"slug":22408,"articleIntro":22407,"category":22409},"Compte 51 - Banques, établissements financiers et assimilés","compte-51-banques-etablissements-financiers-et-assimiles",[22410],{"metadata":22411,"sys":22414,"fields":22421},{"tags":22412,"concepts":22413},[],[],{"space":22415,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22417,"publishedVersion":425,"revision":24,"contentType":22419,"locale":29},{"sys":22416},{"type":12,"linkType":13,"id":14},{"sys":22418},{"id":21,"type":12,"linkType":22},{"sys":22420},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22422,"metaTitle":435,"metaDescription":436,"mainTitle":22423,"subtitle":454,"heroImage":22438,"ctaButton":477,"ctaLink":478},[434],{"data":22424,"content":22425,"nodeType":410},{},[22426,22432],{"data":22427,"content":22428,"nodeType":447},{},[22429],{"data":22430,"marks":22431,"value":446,"nodeType":83},{},[],{"data":22433,"content":22434,"nodeType":105},{},[22435],{"data":22436,"marks":22437,"value":325,"nodeType":83},{},[],{"metadata":22439,"sys":22442,"fields":22447},{"tags":22440,"concepts":22441},[],[],{"space":22443,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22445,"publishedVersion":24,"revision":45,"locale":29},{"sys":22444},{"type":12,"linkType":13,"id":14},{"sys":22446},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22448},{"url":469,"details":22449,"fileName":475,"contentType":476},{"size":471,"image":22450},{"width":473,"height":474},{"sys":22452,"fields":22455},{"id":22453,"createdAt":22454},"6DYeBMXhNbGPYx2NCus5Ko","2025-04-25T13:18:28.616Z",{"title":22456,"slug":22457,"articleIntro":22456,"category":22458},"Compte 326 - Emballages","compte-326-emballages",[22459],{"metadata":22460,"sys":22463,"fields":22470},{"tags":22461,"concepts":22462},[],[],{"space":22464,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22466,"publishedVersion":425,"revision":24,"contentType":22468,"locale":29},{"sys":22465},{"type":12,"linkType":13,"id":14},{"sys":22467},{"id":21,"type":12,"linkType":22},{"sys":22469},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22471,"metaTitle":435,"metaDescription":436,"mainTitle":22472,"subtitle":454,"heroImage":22487,"ctaButton":477,"ctaLink":478},[434],{"data":22473,"content":22474,"nodeType":410},{},[22475,22481],{"data":22476,"content":22477,"nodeType":447},{},[22478],{"data":22479,"marks":22480,"value":446,"nodeType":83},{},[],{"data":22482,"content":22483,"nodeType":105},{},[22484],{"data":22485,"marks":22486,"value":325,"nodeType":83},{},[],{"metadata":22488,"sys":22491,"fields":22496},{"tags":22489,"concepts":22490},[],[],{"space":22492,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22494,"publishedVersion":24,"revision":45,"locale":29},{"sys":22493},{"type":12,"linkType":13,"id":14},{"sys":22495},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22497},{"url":469,"details":22498,"fileName":475,"contentType":476},{"size":471,"image":22499},{"width":473,"height":474},{"sys":22501,"fields":22504},{"id":22502,"createdAt":22503},"5Atm0IvMPG58IUwqyXMiFo","2025-05-27T14:01:49.208Z",{"title":22505,"slug":22506,"articleIntro":22505,"category":22507},"6358 - Autres droits","compte-6358-autres-droits",[22508],{"metadata":22509,"sys":22512,"fields":22519},{"tags":22510,"concepts":22511},[],[],{"space":22513,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22515,"publishedVersion":425,"revision":24,"contentType":22517,"locale":29},{"sys":22514},{"type":12,"linkType":13,"id":14},{"sys":22516},{"id":21,"type":12,"linkType":22},{"sys":22518},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22520,"metaTitle":435,"metaDescription":436,"mainTitle":22521,"subtitle":454,"heroImage":22536,"ctaButton":477,"ctaLink":478},[434],{"data":22522,"content":22523,"nodeType":410},{},[22524,22530],{"data":22525,"content":22526,"nodeType":447},{},[22527],{"data":22528,"marks":22529,"value":446,"nodeType":83},{},[],{"data":22531,"content":22532,"nodeType":105},{},[22533],{"data":22534,"marks":22535,"value":325,"nodeType":83},{},[],{"metadata":22537,"sys":22540,"fields":22545},{"tags":22538,"concepts":22539},[],[],{"space":22541,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22543,"publishedVersion":24,"revision":45,"locale":29},{"sys":22542},{"type":12,"linkType":13,"id":14},{"sys":22544},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22546},{"url":469,"details":22547,"fileName":475,"contentType":476},{"size":471,"image":22548},{"width":473,"height":474},{"sys":22550,"fields":22553},{"id":22551,"createdAt":22552},"2BkPzIv1rwGjk7299gess9","2025-05-27T14:00:29.292Z",{"title":22554,"slug":22555,"articleIntro":22554,"category":22556},"517 - Autres organismes financiers","compte-517-autres-organismes-financiers",[22557],{"metadata":22558,"sys":22561,"fields":22568},{"tags":22559,"concepts":22560},[],[],{"space":22562,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22564,"publishedVersion":425,"revision":24,"contentType":22566,"locale":29},{"sys":22563},{"type":12,"linkType":13,"id":14},{"sys":22565},{"id":21,"type":12,"linkType":22},{"sys":22567},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22569,"metaTitle":435,"metaDescription":436,"mainTitle":22570,"subtitle":454,"heroImage":22585,"ctaButton":477,"ctaLink":478},[434],{"data":22571,"content":22572,"nodeType":410},{},[22573,22579],{"data":22574,"content":22575,"nodeType":447},{},[22576],{"data":22577,"marks":22578,"value":446,"nodeType":83},{},[],{"data":22580,"content":22581,"nodeType":105},{},[22582],{"data":22583,"marks":22584,"value":325,"nodeType":83},{},[],{"metadata":22586,"sys":22589,"fields":22594},{"tags":22587,"concepts":22588},[],[],{"space":22590,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22592,"publishedVersion":24,"revision":45,"locale":29},{"sys":22591},{"type":12,"linkType":13,"id":14},{"sys":22593},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22595},{"url":469,"details":22596,"fileName":475,"contentType":476},{"size":471,"image":22597},{"width":473,"height":474},{"sys":22599,"fields":22602},{"id":22600,"createdAt":22601},"6ka4RibwEMUik91Vhaw1n3","2025-04-25T13:20:22.113Z",{"title":22603,"slug":22604,"articleIntro":-1,"category":22605},"Compte 75 - Autres produits de gestion courante","compte-75-autres-produits-de-gestion-courante",[22606],{"metadata":22607,"sys":22610,"fields":22617},{"tags":22608,"concepts":22609},[],[],{"space":22611,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22613,"publishedVersion":425,"revision":24,"contentType":22615,"locale":29},{"sys":22612},{"type":12,"linkType":13,"id":14},{"sys":22614},{"id":21,"type":12,"linkType":22},{"sys":22616},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22618,"metaTitle":435,"metaDescription":436,"mainTitle":22619,"subtitle":454,"heroImage":22634,"ctaButton":477,"ctaLink":478},[434],{"data":22620,"content":22621,"nodeType":410},{},[22622,22628],{"data":22623,"content":22624,"nodeType":447},{},[22625],{"data":22626,"marks":22627,"value":446,"nodeType":83},{},[],{"data":22629,"content":22630,"nodeType":105},{},[22631],{"data":22632,"marks":22633,"value":325,"nodeType":83},{},[],{"metadata":22635,"sys":22638,"fields":22643},{"tags":22636,"concepts":22637},[],[],{"space":22639,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22641,"publishedVersion":24,"revision":45,"locale":29},{"sys":22640},{"type":12,"linkType":13,"id":14},{"sys":22642},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22644},{"url":469,"details":22645,"fileName":475,"contentType":476},{"size":471,"image":22646},{"width":473,"height":474},{"sys":22648,"fields":22651},{"id":22649,"createdAt":22650},"3lrSsXNGK9VoBq0xy8pDUv","2025-05-27T13:58:19.145Z",{"title":22652,"slug":22653,"articleIntro":22652,"category":22654},"4011 - Fournisseurs - Achats de biens et prestations de services","compte-4011-fournisseurs-achats-de-biens-et-prestations-de-services",[22655],{"metadata":22656,"sys":22659,"fields":22666},{"tags":22657,"concepts":22658},[],[],{"space":22660,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22662,"publishedVersion":425,"revision":24,"contentType":22664,"locale":29},{"sys":22661},{"type":12,"linkType":13,"id":14},{"sys":22663},{"id":21,"type":12,"linkType":22},{"sys":22665},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22667,"metaTitle":435,"metaDescription":436,"mainTitle":22668,"subtitle":454,"heroImage":22683,"ctaButton":477,"ctaLink":478},[434],{"data":22669,"content":22670,"nodeType":410},{},[22671,22677],{"data":22672,"content":22673,"nodeType":447},{},[22674],{"data":22675,"marks":22676,"value":446,"nodeType":83},{},[],{"data":22678,"content":22679,"nodeType":105},{},[22680],{"data":22681,"marks":22682,"value":325,"nodeType":83},{},[],{"metadata":22684,"sys":22687,"fields":22692},{"tags":22685,"concepts":22686},[],[],{"space":22688,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22690,"publishedVersion":24,"revision":45,"locale":29},{"sys":22689},{"type":12,"linkType":13,"id":14},{"sys":22691},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22693},{"url":469,"details":22694,"fileName":475,"contentType":476},{"size":471,"image":22695},{"width":473,"height":474},{"sys":22697,"fields":22700},{"id":22698,"createdAt":22699},"6pRPzRMUI4s6K6X1zGF7eA","2025-04-25T13:19:12.105Z",{"title":22701,"slug":22702,"articleIntro":-1,"category":22703},"Compte 590 - Dépréciation des valeurs mobilières de placement","compte-590-depreciation-des-valeurs-mobilieres-de-placement",[22704],{"metadata":22705,"sys":22708,"fields":22715},{"tags":22706,"concepts":22707},[],[],{"space":22709,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22711,"publishedVersion":425,"revision":24,"contentType":22713,"locale":29},{"sys":22710},{"type":12,"linkType":13,"id":14},{"sys":22712},{"id":21,"type":12,"linkType":22},{"sys":22714},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22716,"metaTitle":435,"metaDescription":436,"mainTitle":22717,"subtitle":454,"heroImage":22732,"ctaButton":477,"ctaLink":478},[434],{"data":22718,"content":22719,"nodeType":410},{},[22720,22726],{"data":22721,"content":22722,"nodeType":447},{},[22723],{"data":22724,"marks":22725,"value":446,"nodeType":83},{},[],{"data":22727,"content":22728,"nodeType":105},{},[22729],{"data":22730,"marks":22731,"value":325,"nodeType":83},{},[],{"metadata":22733,"sys":22736,"fields":22741},{"tags":22734,"concepts":22735},[],[],{"space":22737,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22739,"publishedVersion":24,"revision":45,"locale":29},{"sys":22738},{"type":12,"linkType":13,"id":14},{"sys":22740},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22742},{"url":469,"details":22743,"fileName":475,"contentType":476},{"size":471,"image":22744},{"width":473,"height":474},{"sys":22746,"fields":22749},{"id":22747,"createdAt":22748},"7LKGwDYO9IbbQmQ3G4pXR6","2025-04-25T13:17:50.363Z",{"title":22750,"slug":22751,"articleIntro":22750,"category":22752},"Classe 1 - Comptes de capitaux","classe-1-comptes-de-capitaux",[22753],{"metadata":22754,"sys":22757,"fields":22764},{"tags":22755,"concepts":22756},[],[],{"space":22758,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22760,"publishedVersion":425,"revision":24,"contentType":22762,"locale":29},{"sys":22759},{"type":12,"linkType":13,"id":14},{"sys":22761},{"id":21,"type":12,"linkType":22},{"sys":22763},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22765,"metaTitle":435,"metaDescription":436,"mainTitle":22766,"subtitle":454,"heroImage":22781,"ctaButton":477,"ctaLink":478},[434],{"data":22767,"content":22768,"nodeType":410},{},[22769,22775],{"data":22770,"content":22771,"nodeType":447},{},[22772],{"data":22773,"marks":22774,"value":446,"nodeType":83},{},[],{"data":22776,"content":22777,"nodeType":105},{},[22778],{"data":22779,"marks":22780,"value":325,"nodeType":83},{},[],{"metadata":22782,"sys":22785,"fields":22790},{"tags":22783,"concepts":22784},[],[],{"space":22786,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22788,"publishedVersion":24,"revision":45,"locale":29},{"sys":22787},{"type":12,"linkType":13,"id":14},{"sys":22789},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22791},{"url":469,"details":22792,"fileName":475,"contentType":476},{"size":471,"image":22793},{"width":473,"height":474},{"sys":22795,"fields":22798},{"id":22796,"createdAt":22797},"533gks7c3OcULF4ClXBqum","2025-05-27T14:01:49.295Z",{"title":22799,"slug":22800,"articleIntro":22801,"category":22802},"Compte 633 - Impôts, taxes et versements assimilés sur rémunérations (autres organismes)","compte-633-impots-taxes-et-versements-assimiles-sur-remunerations-autres-organismes","Le compte 633 permet d'enregistrer les taxes et contributions assises sur les rémunérations et versées à des organismes autres que l'administration fiscale",[22803],{"metadata":22804,"sys":22807,"fields":22814},{"tags":22805,"concepts":22806},[],[],{"space":22808,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22810,"publishedVersion":425,"revision":24,"contentType":22812,"locale":29},{"sys":22809},{"type":12,"linkType":13,"id":14},{"sys":22811},{"id":21,"type":12,"linkType":22},{"sys":22813},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22815,"metaTitle":435,"metaDescription":436,"mainTitle":22816,"subtitle":454,"heroImage":22831,"ctaButton":477,"ctaLink":478},[434],{"data":22817,"content":22818,"nodeType":410},{},[22819,22825],{"data":22820,"content":22821,"nodeType":447},{},[22822],{"data":22823,"marks":22824,"value":446,"nodeType":83},{},[],{"data":22826,"content":22827,"nodeType":105},{},[22828],{"data":22829,"marks":22830,"value":325,"nodeType":83},{},[],{"metadata":22832,"sys":22835,"fields":22840},{"tags":22833,"concepts":22834},[],[],{"space":22836,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22838,"publishedVersion":24,"revision":45,"locale":29},{"sys":22837},{"type":12,"linkType":13,"id":14},{"sys":22839},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22841},{"url":469,"details":22842,"fileName":475,"contentType":476},{"size":471,"image":22843},{"width":473,"height":474},{"sys":22845,"fields":22848},{"id":22846,"createdAt":22847},"5QvYsQUYXO22Fr2IhFu1Ft","2025-04-25T13:17:58.502Z",{"title":22849,"slug":22850,"articleIntro":22849,"category":22851},"Compte 151 - Provisions pour risques","compte-151-provisions-pour-risques",[22852],{"metadata":22853,"sys":22856,"fields":22863},{"tags":22854,"concepts":22855},[],[],{"space":22857,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22859,"publishedVersion":425,"revision":24,"contentType":22861,"locale":29},{"sys":22858},{"type":12,"linkType":13,"id":14},{"sys":22860},{"id":21,"type":12,"linkType":22},{"sys":22862},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22864,"metaTitle":435,"metaDescription":436,"mainTitle":22865,"subtitle":454,"heroImage":22880,"ctaButton":477,"ctaLink":478},[434],{"data":22866,"content":22867,"nodeType":410},{},[22868,22874],{"data":22869,"content":22870,"nodeType":447},{},[22871],{"data":22872,"marks":22873,"value":446,"nodeType":83},{},[],{"data":22875,"content":22876,"nodeType":105},{},[22877],{"data":22878,"marks":22879,"value":325,"nodeType":83},{},[],{"metadata":22881,"sys":22884,"fields":22889},{"tags":22882,"concepts":22883},[],[],{"space":22885,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22887,"publishedVersion":24,"revision":45,"locale":29},{"sys":22886},{"type":12,"linkType":13,"id":14},{"sys":22888},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22890},{"url":469,"details":22891,"fileName":475,"contentType":476},{"size":471,"image":22892},{"width":473,"height":474},{"sys":22894,"fields":22897},{"id":22895,"createdAt":22896},"25BYkXfN4EkFpTR84JN8i4","2025-05-27T13:56:49.103Z",{"title":22898,"slug":22899,"articleIntro":22898,"category":22900},"206 - Droit au bail","compte-206-droit-au-bail",[22901],{"metadata":22902,"sys":22905,"fields":22912},{"tags":22903,"concepts":22904},[],[],{"space":22906,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22908,"publishedVersion":425,"revision":24,"contentType":22910,"locale":29},{"sys":22907},{"type":12,"linkType":13,"id":14},{"sys":22909},{"id":21,"type":12,"linkType":22},{"sys":22911},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22913,"metaTitle":435,"metaDescription":436,"mainTitle":22914,"subtitle":454,"heroImage":22929,"ctaButton":477,"ctaLink":478},[434],{"data":22915,"content":22916,"nodeType":410},{},[22917,22923],{"data":22918,"content":22919,"nodeType":447},{},[22920],{"data":22921,"marks":22922,"value":446,"nodeType":83},{},[],{"data":22924,"content":22925,"nodeType":105},{},[22926],{"data":22927,"marks":22928,"value":325,"nodeType":83},{},[],{"metadata":22930,"sys":22933,"fields":22938},{"tags":22931,"concepts":22932},[],[],{"space":22934,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22936,"publishedVersion":24,"revision":45,"locale":29},{"sys":22935},{"type":12,"linkType":13,"id":14},{"sys":22937},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22939},{"url":469,"details":22940,"fileName":475,"contentType":476},{"size":471,"image":22941},{"width":473,"height":474},{"sys":22943,"fields":22946},{"id":22944,"createdAt":22945},"2xRnebNuqruZ7lyXOEMmuJ","2025-05-27T13:57:29.171Z",{"title":22947,"slug":22948,"articleIntro":22947,"category":22949},"268 - Créances rattachées à des sociétés en participation","compte-268-creances-rattachees-a-des-societes-en-participation",[22950],{"metadata":22951,"sys":22954,"fields":22961},{"tags":22952,"concepts":22953},[],[],{"space":22955,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":22957,"publishedVersion":425,"revision":24,"contentType":22959,"locale":29},{"sys":22956},{"type":12,"linkType":13,"id":14},{"sys":22958},{"id":21,"type":12,"linkType":22},{"sys":22960},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":22962,"metaTitle":435,"metaDescription":436,"mainTitle":22963,"subtitle":454,"heroImage":22978,"ctaButton":477,"ctaLink":478},[434],{"data":22964,"content":22965,"nodeType":410},{},[22966,22972],{"data":22967,"content":22968,"nodeType":447},{},[22969],{"data":22970,"marks":22971,"value":446,"nodeType":83},{},[],{"data":22973,"content":22974,"nodeType":105},{},[22975],{"data":22976,"marks":22977,"value":325,"nodeType":83},{},[],{"metadata":22979,"sys":22982,"fields":22987},{"tags":22980,"concepts":22981},[],[],{"space":22983,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":22985,"publishedVersion":24,"revision":45,"locale":29},{"sys":22984},{"type":12,"linkType":13,"id":14},{"sys":22986},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":22988},{"url":469,"details":22989,"fileName":475,"contentType":476},{"size":471,"image":22990},{"width":473,"height":474},{"sys":22992,"fields":22995},{"id":22993,"createdAt":22994},"6oUV4ln8eJUSXOHNoMeq98","2025-05-27T14:01:09.334Z",{"title":22996,"slug":22997,"articleIntro":22996,"category":22998},"6152 - sur biens immobiliers","compte-6152-sur-biens-immobiliers",[22999],{"metadata":23000,"sys":23003,"fields":23010},{"tags":23001,"concepts":23002},[],[],{"space":23004,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23006,"publishedVersion":425,"revision":24,"contentType":23008,"locale":29},{"sys":23005},{"type":12,"linkType":13,"id":14},{"sys":23007},{"id":21,"type":12,"linkType":22},{"sys":23009},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23011,"metaTitle":435,"metaDescription":436,"mainTitle":23012,"subtitle":454,"heroImage":23027,"ctaButton":477,"ctaLink":478},[434],{"data":23013,"content":23014,"nodeType":410},{},[23015,23021],{"data":23016,"content":23017,"nodeType":447},{},[23018],{"data":23019,"marks":23020,"value":446,"nodeType":83},{},[],{"data":23022,"content":23023,"nodeType":105},{},[23024],{"data":23025,"marks":23026,"value":325,"nodeType":83},{},[],{"metadata":23028,"sys":23031,"fields":23036},{"tags":23029,"concepts":23030},[],[],{"space":23032,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23034,"publishedVersion":24,"revision":45,"locale":29},{"sys":23033},{"type":12,"linkType":13,"id":14},{"sys":23035},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23037},{"url":469,"details":23038,"fileName":475,"contentType":476},{"size":471,"image":23039},{"width":473,"height":474},{"sys":23041,"fields":23044},{"id":23042,"createdAt":23043},"7asvKsSQlO9N1R1XRgml4M","2025-04-25T13:17:48.615Z",{"title":23045,"slug":23046,"articleIntro":23045,"category":23047},"Compte 1068 - Autres réserves","compte-1068-autres-reserves",[23048],{"metadata":23049,"sys":23052,"fields":23059},{"tags":23050,"concepts":23051},[],[],{"space":23053,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23055,"publishedVersion":425,"revision":24,"contentType":23057,"locale":29},{"sys":23054},{"type":12,"linkType":13,"id":14},{"sys":23056},{"id":21,"type":12,"linkType":22},{"sys":23058},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23060,"metaTitle":435,"metaDescription":436,"mainTitle":23061,"subtitle":454,"heroImage":23076,"ctaButton":477,"ctaLink":478},[434],{"data":23062,"content":23063,"nodeType":410},{},[23064,23070],{"data":23065,"content":23066,"nodeType":447},{},[23067],{"data":23068,"marks":23069,"value":446,"nodeType":83},{},[],{"data":23071,"content":23072,"nodeType":105},{},[23073],{"data":23074,"marks":23075,"value":325,"nodeType":83},{},[],{"metadata":23077,"sys":23080,"fields":23085},{"tags":23078,"concepts":23079},[],[],{"space":23081,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23083,"publishedVersion":24,"revision":45,"locale":29},{"sys":23082},{"type":12,"linkType":13,"id":14},{"sys":23084},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23086},{"url":469,"details":23087,"fileName":475,"contentType":476},{"size":471,"image":23088},{"width":473,"height":474},{"sys":23090,"fields":23093},{"id":23091,"createdAt":23092},"7idB7SDFRJlohEzHFLpvFL","2025-05-27T13:59:29.168Z",{"title":23094,"slug":23095,"articleIntro":23094,"category":23096},"4686 - Charges à payer","compte-4686-charges-a-payer",[23097],{"metadata":23098,"sys":23101,"fields":23108},{"tags":23099,"concepts":23100},[],[],{"space":23102,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23104,"publishedVersion":425,"revision":24,"contentType":23106,"locale":29},{"sys":23103},{"type":12,"linkType":13,"id":14},{"sys":23105},{"id":21,"type":12,"linkType":22},{"sys":23107},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23109,"metaTitle":435,"metaDescription":436,"mainTitle":23110,"subtitle":454,"heroImage":23125,"ctaButton":477,"ctaLink":478},[434],{"data":23111,"content":23112,"nodeType":410},{},[23113,23119],{"data":23114,"content":23115,"nodeType":447},{},[23116],{"data":23117,"marks":23118,"value":446,"nodeType":83},{},[],{"data":23120,"content":23121,"nodeType":105},{},[23122],{"data":23123,"marks":23124,"value":325,"nodeType":83},{},[],{"metadata":23126,"sys":23129,"fields":23134},{"tags":23127,"concepts":23128},[],[],{"space":23130,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23132,"publishedVersion":24,"revision":45,"locale":29},{"sys":23131},{"type":12,"linkType":13,"id":14},{"sys":23133},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23135},{"url":469,"details":23136,"fileName":475,"contentType":476},{"size":471,"image":23137},{"width":473,"height":474},{"sys":23139,"fields":23142},{"id":23140,"createdAt":23141},"7epaCdOY6P0BbNvYYslYlU","2025-05-27T13:56:09.112Z",{"title":23143,"slug":23144,"articleIntro":23143,"category":23145},"105 - Ecarts de réévaluation","compte-105-ecarts-de-reevaluation",[23146],{"metadata":23147,"sys":23150,"fields":23157},{"tags":23148,"concepts":23149},[],[],{"space":23151,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23153,"publishedVersion":425,"revision":24,"contentType":23155,"locale":29},{"sys":23152},{"type":12,"linkType":13,"id":14},{"sys":23154},{"id":21,"type":12,"linkType":22},{"sys":23156},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23158,"metaTitle":435,"metaDescription":436,"mainTitle":23159,"subtitle":454,"heroImage":23174,"ctaButton":477,"ctaLink":478},[434],{"data":23160,"content":23161,"nodeType":410},{},[23162,23168],{"data":23163,"content":23164,"nodeType":447},{},[23165],{"data":23166,"marks":23167,"value":446,"nodeType":83},{},[],{"data":23169,"content":23170,"nodeType":105},{},[23171],{"data":23172,"marks":23173,"value":325,"nodeType":83},{},[],{"metadata":23175,"sys":23178,"fields":23183},{"tags":23176,"concepts":23177},[],[],{"space":23179,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23181,"publishedVersion":24,"revision":45,"locale":29},{"sys":23180},{"type":12,"linkType":13,"id":14},{"sys":23182},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23184},{"url":469,"details":23185,"fileName":475,"contentType":476},{"size":471,"image":23186},{"width":473,"height":474},{"sys":23188,"fields":23191},{"id":23189,"createdAt":23190},"6y1sRxipAOLAKABbsFsWJZ","2025-04-25T13:18:38.616Z",{"title":23192,"slug":23193,"articleIntro":23192,"category":23194},"Compte 4191 - Clients - Avances et acomptes reçus sur commandes","compte-4191-clients-avances-et-acomptes-recus-sur-commandes",[23195],{"metadata":23196,"sys":23199,"fields":23206},{"tags":23197,"concepts":23198},[],[],{"space":23200,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23202,"publishedVersion":425,"revision":24,"contentType":23204,"locale":29},{"sys":23201},{"type":12,"linkType":13,"id":14},{"sys":23203},{"id":21,"type":12,"linkType":22},{"sys":23205},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23207,"metaTitle":435,"metaDescription":436,"mainTitle":23208,"subtitle":454,"heroImage":23223,"ctaButton":477,"ctaLink":478},[434],{"data":23209,"content":23210,"nodeType":410},{},[23211,23217],{"data":23212,"content":23213,"nodeType":447},{},[23214],{"data":23215,"marks":23216,"value":446,"nodeType":83},{},[],{"data":23218,"content":23219,"nodeType":105},{},[23220],{"data":23221,"marks":23222,"value":325,"nodeType":83},{},[],{"metadata":23224,"sys":23227,"fields":23232},{"tags":23225,"concepts":23226},[],[],{"space":23228,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23230,"publishedVersion":24,"revision":45,"locale":29},{"sys":23229},{"type":12,"linkType":13,"id":14},{"sys":23231},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23233},{"url":469,"details":23234,"fileName":475,"contentType":476},{"size":471,"image":23235},{"width":473,"height":474},{"sys":23237,"fields":23240},{"id":23238,"createdAt":23239},"1AFTZBtbJNurX1pDItKyHU","2025-05-27T13:59:59.196Z",{"title":23241,"slug":23242,"articleIntro":23241,"category":23243},"504 - Autres titres conférant un droit de propriété","compte-504-autres-titres-conferant-un-droit-de-propriete",[23244],{"metadata":23245,"sys":23248,"fields":23255},{"tags":23246,"concepts":23247},[],[],{"space":23249,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23251,"publishedVersion":425,"revision":24,"contentType":23253,"locale":29},{"sys":23250},{"type":12,"linkType":13,"id":14},{"sys":23252},{"id":21,"type":12,"linkType":22},{"sys":23254},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23256,"metaTitle":435,"metaDescription":436,"mainTitle":23257,"subtitle":454,"heroImage":23272,"ctaButton":477,"ctaLink":478},[434],{"data":23258,"content":23259,"nodeType":410},{},[23260,23266],{"data":23261,"content":23262,"nodeType":447},{},[23263],{"data":23264,"marks":23265,"value":446,"nodeType":83},{},[],{"data":23267,"content":23268,"nodeType":105},{},[23269],{"data":23270,"marks":23271,"value":325,"nodeType":83},{},[],{"metadata":23273,"sys":23276,"fields":23281},{"tags":23274,"concepts":23275},[],[],{"space":23277,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23279,"publishedVersion":24,"revision":45,"locale":29},{"sys":23278},{"type":12,"linkType":13,"id":14},{"sys":23280},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23282},{"url":469,"details":23283,"fileName":475,"contentType":476},{"size":471,"image":23284},{"width":473,"height":474},{"sys":23286,"fields":23289},{"id":23287,"createdAt":23288},"5H2FT6eWjcN006ls497urA","2025-04-25T13:18:18.619Z",{"title":23290,"slug":23291,"articleIntro":23290,"category":23292},"Compte 218 - Autres immobilisations corporelles","compte-218-autres-immobilisations-corporelles",[23293],{"metadata":23294,"sys":23297,"fields":23304},{"tags":23295,"concepts":23296},[],[],{"space":23298,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23300,"publishedVersion":425,"revision":24,"contentType":23302,"locale":29},{"sys":23299},{"type":12,"linkType":13,"id":14},{"sys":23301},{"id":21,"type":12,"linkType":22},{"sys":23303},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23305,"metaTitle":435,"metaDescription":436,"mainTitle":23306,"subtitle":454,"heroImage":23321,"ctaButton":477,"ctaLink":478},[434],{"data":23307,"content":23308,"nodeType":410},{},[23309,23315],{"data":23310,"content":23311,"nodeType":447},{},[23312],{"data":23313,"marks":23314,"value":446,"nodeType":83},{},[],{"data":23316,"content":23317,"nodeType":105},{},[23318],{"data":23319,"marks":23320,"value":325,"nodeType":83},{},[],{"metadata":23322,"sys":23325,"fields":23330},{"tags":23323,"concepts":23324},[],[],{"space":23326,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23328,"publishedVersion":24,"revision":45,"locale":29},{"sys":23327},{"type":12,"linkType":13,"id":14},{"sys":23329},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23331},{"url":469,"details":23332,"fileName":475,"contentType":476},{"size":471,"image":23333},{"width":473,"height":474},{"sys":23335,"fields":23338},{"id":23336,"createdAt":23337},"2G8ytzc5tR8Mna9zx0gEM7","2025-05-27T13:56:29.145Z",{"title":23339,"slug":23340,"articleIntro":23339,"category":23341},"168 - Autres emprunts et dettes assimilées","compte-168-autres-emprunts-et-dettes-assimilees",[23342],{"metadata":23343,"sys":23346,"fields":23353},{"tags":23344,"concepts":23345},[],[],{"space":23347,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23349,"publishedVersion":425,"revision":24,"contentType":23351,"locale":29},{"sys":23348},{"type":12,"linkType":13,"id":14},{"sys":23350},{"id":21,"type":12,"linkType":22},{"sys":23352},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23354,"metaTitle":435,"metaDescription":436,"mainTitle":23355,"subtitle":454,"heroImage":23370,"ctaButton":477,"ctaLink":478},[434],{"data":23356,"content":23357,"nodeType":410},{},[23358,23364],{"data":23359,"content":23360,"nodeType":447},{},[23361],{"data":23362,"marks":23363,"value":446,"nodeType":83},{},[],{"data":23365,"content":23366,"nodeType":105},{},[23367],{"data":23368,"marks":23369,"value":325,"nodeType":83},{},[],{"metadata":23371,"sys":23374,"fields":23379},{"tags":23372,"concepts":23373},[],[],{"space":23375,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23377,"publishedVersion":24,"revision":45,"locale":29},{"sys":23376},{"type":12,"linkType":13,"id":14},{"sys":23378},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23380},{"url":469,"details":23381,"fileName":475,"contentType":476},{"size":471,"image":23382},{"width":473,"height":474},{"sys":23384,"fields":23387},{"id":23385,"createdAt":23386},"5uW3EfImsYjVrpB5gpkoi1","2025-04-25T13:19:48.572Z",{"title":23388,"slug":23389,"articleIntro":23388,"category":23390},"Compte 63511 - Contribution économique territoriale","compte-63511-contribution-economique-territoriale",[23391],{"metadata":23392,"sys":23395,"fields":23402},{"tags":23393,"concepts":23394},[],[],{"space":23396,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23398,"publishedVersion":425,"revision":24,"contentType":23400,"locale":29},{"sys":23397},{"type":12,"linkType":13,"id":14},{"sys":23399},{"id":21,"type":12,"linkType":22},{"sys":23401},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23403,"metaTitle":435,"metaDescription":436,"mainTitle":23404,"subtitle":454,"heroImage":23419,"ctaButton":477,"ctaLink":478},[434],{"data":23405,"content":23406,"nodeType":410},{},[23407,23413],{"data":23408,"content":23409,"nodeType":447},{},[23410],{"data":23411,"marks":23412,"value":446,"nodeType":83},{},[],{"data":23414,"content":23415,"nodeType":105},{},[23416],{"data":23417,"marks":23418,"value":325,"nodeType":83},{},[],{"metadata":23420,"sys":23423,"fields":23428},{"tags":23421,"concepts":23422},[],[],{"space":23424,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23426,"publishedVersion":24,"revision":45,"locale":29},{"sys":23425},{"type":12,"linkType":13,"id":14},{"sys":23427},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23429},{"url":469,"details":23430,"fileName":475,"contentType":476},{"size":471,"image":23431},{"width":473,"height":474},{"sys":23433,"fields":23436},{"id":23434,"createdAt":23435},"6dwCVDOIKk46zYerauGQ5q","2025-04-25T13:18:40.332Z",{"title":23437,"slug":23438,"articleIntro":23437,"category":23439},"Compte 4181 - Clients - Factures à établir","compte-4181-clients-factures-a-etablir",[23440],{"metadata":23441,"sys":23444,"fields":23451},{"tags":23442,"concepts":23443},[],[],{"space":23445,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23447,"publishedVersion":425,"revision":24,"contentType":23449,"locale":29},{"sys":23446},{"type":12,"linkType":13,"id":14},{"sys":23448},{"id":21,"type":12,"linkType":22},{"sys":23450},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23452,"metaTitle":435,"metaDescription":436,"mainTitle":23453,"subtitle":454,"heroImage":23468,"ctaButton":477,"ctaLink":478},[434],{"data":23454,"content":23455,"nodeType":410},{},[23456,23462],{"data":23457,"content":23458,"nodeType":447},{},[23459],{"data":23460,"marks":23461,"value":446,"nodeType":83},{},[],{"data":23463,"content":23464,"nodeType":105},{},[23465],{"data":23466,"marks":23467,"value":325,"nodeType":83},{},[],{"metadata":23469,"sys":23472,"fields":23477},{"tags":23470,"concepts":23471},[],[],{"space":23473,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23475,"publishedVersion":24,"revision":45,"locale":29},{"sys":23474},{"type":12,"linkType":13,"id":14},{"sys":23476},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23478},{"url":469,"details":23479,"fileName":475,"contentType":476},{"size":471,"image":23480},{"width":473,"height":474},{"sys":23482,"fields":23485},{"id":23483,"createdAt":23484},"4CtDho5UPOezp9r6ssS6I3","2025-05-27T14:02:59.301Z",{"title":23486,"slug":23487,"articleIntro":23486,"category":23488},"68725 - Amortissements dérogatoires","compte-68725-amortissements-derogatoires",[23489],{"metadata":23490,"sys":23493,"fields":23500},{"tags":23491,"concepts":23492},[],[],{"space":23494,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23496,"publishedVersion":425,"revision":24,"contentType":23498,"locale":29},{"sys":23495},{"type":12,"linkType":13,"id":14},{"sys":23497},{"id":21,"type":12,"linkType":22},{"sys":23499},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23501,"metaTitle":435,"metaDescription":436,"mainTitle":23502,"subtitle":454,"heroImage":23517,"ctaButton":477,"ctaLink":478},[434],{"data":23503,"content":23504,"nodeType":410},{},[23505,23511],{"data":23506,"content":23507,"nodeType":447},{},[23508],{"data":23509,"marks":23510,"value":446,"nodeType":83},{},[],{"data":23512,"content":23513,"nodeType":105},{},[23514],{"data":23515,"marks":23516,"value":325,"nodeType":83},{},[],{"metadata":23518,"sys":23521,"fields":23526},{"tags":23519,"concepts":23520},[],[],{"space":23522,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23524,"publishedVersion":24,"revision":45,"locale":29},{"sys":23523},{"type":12,"linkType":13,"id":14},{"sys":23525},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23527},{"url":469,"details":23528,"fileName":475,"contentType":476},{"size":471,"image":23529},{"width":473,"height":474},{"sys":23531,"fields":23534},{"id":23532,"createdAt":23533},"1vzlA9D2weZgpNb17qsFDu","2025-04-25T13:18:50.363Z",{"title":23535,"slug":23536,"articleIntro":-1,"category":23537},"Le compte 4425 enregistre les retenues fiscales et sociales prélevées sur les dividendes et rémunérations des associés, à reverser à l’administration.","compte-4425-retenues-et-prelevements-concernant-les-associes",[23538],{"metadata":23539,"sys":23542,"fields":23549},{"tags":23540,"concepts":23541},[],[],{"space":23543,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23545,"publishedVersion":425,"revision":24,"contentType":23547,"locale":29},{"sys":23544},{"type":12,"linkType":13,"id":14},{"sys":23546},{"id":21,"type":12,"linkType":22},{"sys":23548},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23550,"metaTitle":435,"metaDescription":436,"mainTitle":23551,"subtitle":454,"heroImage":23566,"ctaButton":477,"ctaLink":478},[434],{"data":23552,"content":23553,"nodeType":410},{},[23554,23560],{"data":23555,"content":23556,"nodeType":447},{},[23557],{"data":23558,"marks":23559,"value":446,"nodeType":83},{},[],{"data":23561,"content":23562,"nodeType":105},{},[23563],{"data":23564,"marks":23565,"value":325,"nodeType":83},{},[],{"metadata":23567,"sys":23570,"fields":23575},{"tags":23568,"concepts":23569},[],[],{"space":23571,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23573,"publishedVersion":24,"revision":45,"locale":29},{"sys":23572},{"type":12,"linkType":13,"id":14},{"sys":23574},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23576},{"url":469,"details":23577,"fileName":475,"contentType":476},{"size":471,"image":23578},{"width":473,"height":474},{"sys":23580,"fields":23583},{"id":23581,"createdAt":23582},"5RHqEd4Ez0iKtAqQ6X0a3O","2025-04-25T13:19:22.122Z",{"title":23584,"slug":23585,"articleIntro":23584,"category":23586},"Compte 6125 - Crédit-bail immobilier","compte-6125-credit-bail-immobilier",[23587],{"metadata":23588,"sys":23591,"fields":23598},{"tags":23589,"concepts":23590},[],[],{"space":23592,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23594,"publishedVersion":425,"revision":24,"contentType":23596,"locale":29},{"sys":23593},{"type":12,"linkType":13,"id":14},{"sys":23595},{"id":21,"type":12,"linkType":22},{"sys":23597},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23599,"metaTitle":435,"metaDescription":436,"mainTitle":23600,"subtitle":454,"heroImage":23615,"ctaButton":477,"ctaLink":478},[434],{"data":23601,"content":23602,"nodeType":410},{},[23603,23609],{"data":23604,"content":23605,"nodeType":447},{},[23606],{"data":23607,"marks":23608,"value":446,"nodeType":83},{},[],{"data":23610,"content":23611,"nodeType":105},{},[23612],{"data":23613,"marks":23614,"value":325,"nodeType":83},{},[],{"metadata":23616,"sys":23619,"fields":23624},{"tags":23617,"concepts":23618},[],[],{"space":23620,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23622,"publishedVersion":24,"revision":45,"locale":29},{"sys":23621},{"type":12,"linkType":13,"id":14},{"sys":23623},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23625},{"url":469,"details":23626,"fileName":475,"contentType":476},{"size":471,"image":23627},{"width":473,"height":474},{"sys":23629,"fields":23631},{"id":23630,"createdAt":11868},"6d75pXRLLY65vQhQ8x00pr",{"title":23632,"slug":23633,"articleIntro":23632,"category":23634},"355 - Produits finis","compte-355-produits-finis",[23635],{"metadata":23636,"sys":23639,"fields":23646},{"tags":23637,"concepts":23638},[],[],{"space":23640,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23642,"publishedVersion":425,"revision":24,"contentType":23644,"locale":29},{"sys":23641},{"type":12,"linkType":13,"id":14},{"sys":23643},{"id":21,"type":12,"linkType":22},{"sys":23645},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23647,"metaTitle":435,"metaDescription":436,"mainTitle":23648,"subtitle":454,"heroImage":23663,"ctaButton":477,"ctaLink":478},[434],{"data":23649,"content":23650,"nodeType":410},{},[23651,23657],{"data":23652,"content":23653,"nodeType":447},{},[23654],{"data":23655,"marks":23656,"value":446,"nodeType":83},{},[],{"data":23658,"content":23659,"nodeType":105},{},[23660],{"data":23661,"marks":23662,"value":325,"nodeType":83},{},[],{"metadata":23664,"sys":23667,"fields":23672},{"tags":23665,"concepts":23666},[],[],{"space":23668,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23670,"publishedVersion":24,"revision":45,"locale":29},{"sys":23669},{"type":12,"linkType":13,"id":14},{"sys":23671},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23673},{"url":469,"details":23674,"fileName":475,"contentType":476},{"size":471,"image":23675},{"width":473,"height":474},{"sys":23677,"fields":23680},{"id":23678,"createdAt":23679},"1GLrogTBCCrDq23QuPAN4a","2025-05-27T14:02:29.317Z",{"title":23681,"slug":23682,"articleIntro":23681,"category":23683},"6711 - Pénalités sur marchés (et dédits payés sur achats et ventes)","compte-6711-penalites-sur-marches-et-dedits-payes-sur-achats-et-ventes",[23684],{"metadata":23685,"sys":23688,"fields":23695},{"tags":23686,"concepts":23687},[],[],{"space":23689,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23691,"publishedVersion":425,"revision":24,"contentType":23693,"locale":29},{"sys":23690},{"type":12,"linkType":13,"id":14},{"sys":23692},{"id":21,"type":12,"linkType":22},{"sys":23694},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23696,"metaTitle":435,"metaDescription":436,"mainTitle":23697,"subtitle":454,"heroImage":23712,"ctaButton":477,"ctaLink":478},[434],{"data":23698,"content":23699,"nodeType":410},{},[23700,23706],{"data":23701,"content":23702,"nodeType":447},{},[23703],{"data":23704,"marks":23705,"value":446,"nodeType":83},{},[],{"data":23707,"content":23708,"nodeType":105},{},[23709],{"data":23710,"marks":23711,"value":325,"nodeType":83},{},[],{"metadata":23713,"sys":23716,"fields":23721},{"tags":23714,"concepts":23715},[],[],{"space":23717,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23719,"publishedVersion":24,"revision":45,"locale":29},{"sys":23718},{"type":12,"linkType":13,"id":14},{"sys":23720},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23722},{"url":469,"details":23723,"fileName":475,"contentType":476},{"size":471,"image":23724},{"width":473,"height":474},{"sys":23726,"fields":23729},{"id":23727,"createdAt":23728},"4fRq2XY5CBJwP44tzf0peS","2025-04-25T13:19:42.248Z",{"title":23730,"slug":23731,"articleIntro":-1,"category":23732},"Compte 63 - Impôts, taxes et versements assimilés","compte-63-impots-taxes-et-versements-assimiles",[23733],{"metadata":23734,"sys":23737,"fields":23744},{"tags":23735,"concepts":23736},[],[],{"space":23738,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23740,"publishedVersion":425,"revision":24,"contentType":23742,"locale":29},{"sys":23739},{"type":12,"linkType":13,"id":14},{"sys":23741},{"id":21,"type":12,"linkType":22},{"sys":23743},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23745,"metaTitle":435,"metaDescription":436,"mainTitle":23746,"subtitle":454,"heroImage":23761,"ctaButton":477,"ctaLink":478},[434],{"data":23747,"content":23748,"nodeType":410},{},[23749,23755],{"data":23750,"content":23751,"nodeType":447},{},[23752],{"data":23753,"marks":23754,"value":446,"nodeType":83},{},[],{"data":23756,"content":23757,"nodeType":105},{},[23758],{"data":23759,"marks":23760,"value":325,"nodeType":83},{},[],{"metadata":23762,"sys":23765,"fields":23770},{"tags":23763,"concepts":23764},[],[],{"space":23766,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23768,"publishedVersion":24,"revision":45,"locale":29},{"sys":23767},{"type":12,"linkType":13,"id":14},{"sys":23769},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23771},{"url":469,"details":23772,"fileName":475,"contentType":476},{"size":471,"image":23773},{"width":473,"height":474},{"sys":23775,"fields":23778},{"id":23776,"createdAt":23777},"4KRTPq6YMhx7ru17A1p5Wj","2025-04-25T13:18:08.573Z",{"title":23779,"slug":23780,"articleIntro":23779,"category":23781},"Compte 2114 - Terrains de carrières (Tréfonds)","compte-2114-terrains-de-carrieres-trefonds",[23782],{"metadata":23783,"sys":23786,"fields":23793},{"tags":23784,"concepts":23785},[],[],{"space":23787,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23789,"publishedVersion":425,"revision":24,"contentType":23791,"locale":29},{"sys":23788},{"type":12,"linkType":13,"id":14},{"sys":23790},{"id":21,"type":12,"linkType":22},{"sys":23792},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23794,"metaTitle":435,"metaDescription":436,"mainTitle":23795,"subtitle":454,"heroImage":23810,"ctaButton":477,"ctaLink":478},[434],{"data":23796,"content":23797,"nodeType":410},{},[23798,23804],{"data":23799,"content":23800,"nodeType":447},{},[23801],{"data":23802,"marks":23803,"value":446,"nodeType":83},{},[],{"data":23805,"content":23806,"nodeType":105},{},[23807],{"data":23808,"marks":23809,"value":325,"nodeType":83},{},[],{"metadata":23811,"sys":23814,"fields":23819},{"tags":23812,"concepts":23813},[],[],{"space":23815,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23817,"publishedVersion":24,"revision":45,"locale":29},{"sys":23816},{"type":12,"linkType":13,"id":14},{"sys":23818},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23820},{"url":469,"details":23821,"fileName":475,"contentType":476},{"size":471,"image":23822},{"width":473,"height":474},{"sys":23824,"fields":23827},{"id":23825,"createdAt":23826},"6OLTvU0wRAJiYUzoCbfu6K","2025-05-27T14:02:19.297Z",{"title":23828,"slug":23829,"articleIntro":23828,"category":23830},"6618 - Intérêts des autres dettes","compte-6618-interets-des-autres-dettes",[23831],{"metadata":23832,"sys":23835,"fields":23842},{"tags":23833,"concepts":23834},[],[],{"space":23836,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23838,"publishedVersion":425,"revision":24,"contentType":23840,"locale":29},{"sys":23837},{"type":12,"linkType":13,"id":14},{"sys":23839},{"id":21,"type":12,"linkType":22},{"sys":23841},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23843,"metaTitle":435,"metaDescription":436,"mainTitle":23844,"subtitle":454,"heroImage":23859,"ctaButton":477,"ctaLink":478},[434],{"data":23845,"content":23846,"nodeType":410},{},[23847,23853],{"data":23848,"content":23849,"nodeType":447},{},[23850],{"data":23851,"marks":23852,"value":446,"nodeType":83},{},[],{"data":23854,"content":23855,"nodeType":105},{},[23856],{"data":23857,"marks":23858,"value":325,"nodeType":83},{},[],{"metadata":23860,"sys":23863,"fields":23868},{"tags":23861,"concepts":23862},[],[],{"space":23864,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23866,"publishedVersion":24,"revision":45,"locale":29},{"sys":23865},{"type":12,"linkType":13,"id":14},{"sys":23867},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23869},{"url":469,"details":23870,"fileName":475,"contentType":476},{"size":471,"image":23871},{"width":473,"height":474},{"sys":23873,"fields":23876},{"id":23874,"createdAt":23875},"48xHVwkkLQQAyYaFff1m5z","2025-04-25T13:19:12.228Z",{"title":23877,"slug":23878,"articleIntro":23877,"category":23879},"Compte 58 - Virements internes","compte-58-virements-internes",[23880],{"metadata":23881,"sys":23884,"fields":23891},{"tags":23882,"concepts":23883},[],[],{"space":23885,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23887,"publishedVersion":425,"revision":24,"contentType":23889,"locale":29},{"sys":23886},{"type":12,"linkType":13,"id":14},{"sys":23888},{"id":21,"type":12,"linkType":22},{"sys":23890},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23892,"metaTitle":435,"metaDescription":436,"mainTitle":23893,"subtitle":454,"heroImage":23908,"ctaButton":477,"ctaLink":478},[434],{"data":23894,"content":23895,"nodeType":410},{},[23896,23902],{"data":23897,"content":23898,"nodeType":447},{},[23899],{"data":23900,"marks":23901,"value":446,"nodeType":83},{},[],{"data":23903,"content":23904,"nodeType":105},{},[23905],{"data":23906,"marks":23907,"value":325,"nodeType":83},{},[],{"metadata":23909,"sys":23912,"fields":23917},{"tags":23910,"concepts":23911},[],[],{"space":23913,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23915,"publishedVersion":24,"revision":45,"locale":29},{"sys":23914},{"type":12,"linkType":13,"id":14},{"sys":23916},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23918},{"url":469,"details":23919,"fileName":475,"contentType":476},{"size":471,"image":23920},{"width":473,"height":474},{"sys":23922,"fields":23925},{"id":23923,"createdAt":23924},"4ZH4ZaIVMazJmtOx14KVne","2025-05-27T14:01:09.350Z",{"title":23926,"slug":23927,"articleIntro":23926,"category":23928},"6136 - Malis sur emballages","compte-6136-malis-sur-emballages",[23929],{"metadata":23930,"sys":23933,"fields":23940},{"tags":23931,"concepts":23932},[],[],{"space":23934,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23936,"publishedVersion":425,"revision":24,"contentType":23938,"locale":29},{"sys":23935},{"type":12,"linkType":13,"id":14},{"sys":23937},{"id":21,"type":12,"linkType":22},{"sys":23939},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23941,"metaTitle":435,"metaDescription":436,"mainTitle":23942,"subtitle":454,"heroImage":23957,"ctaButton":477,"ctaLink":478},[434],{"data":23943,"content":23944,"nodeType":410},{},[23945,23951],{"data":23946,"content":23947,"nodeType":447},{},[23948],{"data":23949,"marks":23950,"value":446,"nodeType":83},{},[],{"data":23952,"content":23953,"nodeType":105},{},[23954],{"data":23955,"marks":23956,"value":325,"nodeType":83},{},[],{"metadata":23958,"sys":23961,"fields":23966},{"tags":23959,"concepts":23960},[],[],{"space":23962,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":23964,"publishedVersion":24,"revision":45,"locale":29},{"sys":23963},{"type":12,"linkType":13,"id":14},{"sys":23965},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":23967},{"url":469,"details":23968,"fileName":475,"contentType":476},{"size":471,"image":23969},{"width":473,"height":474},{"sys":23971,"fields":23974},{"id":23972,"createdAt":23973},"4CwSQ9NVyi0jEU1D0ptiqh","2025-04-25T13:19:18.617Z",{"title":23975,"slug":23976,"articleIntro":-1,"category":23977},"Compte 608 - Frais accessoires d'achat","compte-608-frais-accessoires-dachat",[23978],{"metadata":23979,"sys":23982,"fields":23989},{"tags":23980,"concepts":23981},[],[],{"space":23983,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":23985,"publishedVersion":425,"revision":24,"contentType":23987,"locale":29},{"sys":23984},{"type":12,"linkType":13,"id":14},{"sys":23986},{"id":21,"type":12,"linkType":22},{"sys":23988},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":23990,"metaTitle":435,"metaDescription":436,"mainTitle":23991,"subtitle":454,"heroImage":24006,"ctaButton":477,"ctaLink":478},[434],{"data":23992,"content":23993,"nodeType":410},{},[23994,24000],{"data":23995,"content":23996,"nodeType":447},{},[23997],{"data":23998,"marks":23999,"value":446,"nodeType":83},{},[],{"data":24001,"content":24002,"nodeType":105},{},[24003],{"data":24004,"marks":24005,"value":325,"nodeType":83},{},[],{"metadata":24007,"sys":24010,"fields":24015},{"tags":24008,"concepts":24009},[],[],{"space":24011,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24013,"publishedVersion":24,"revision":45,"locale":29},{"sys":24012},{"type":12,"linkType":13,"id":14},{"sys":24014},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24016},{"url":469,"details":24017,"fileName":475,"contentType":476},{"size":471,"image":24018},{"width":473,"height":474},{"sys":24020,"fields":24023},{"id":24021,"createdAt":24022},"7AVzz75ZpoqXrqLGuA8Rva","2025-04-25T13:18:30.407Z",{"title":24024,"slug":24025,"articleIntro":24024,"category":24026},"Compte 41 - Clients et comptes rattachés","compte-41-clients-et-comptes-rattaches",[24027],{"metadata":24028,"sys":24031,"fields":24038},{"tags":24029,"concepts":24030},[],[],{"space":24032,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24034,"publishedVersion":425,"revision":24,"contentType":24036,"locale":29},{"sys":24033},{"type":12,"linkType":13,"id":14},{"sys":24035},{"id":21,"type":12,"linkType":22},{"sys":24037},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24039,"metaTitle":435,"metaDescription":436,"mainTitle":24040,"subtitle":454,"heroImage":24055,"ctaButton":477,"ctaLink":478},[434],{"data":24041,"content":24042,"nodeType":410},{},[24043,24049],{"data":24044,"content":24045,"nodeType":447},{},[24046],{"data":24047,"marks":24048,"value":446,"nodeType":83},{},[],{"data":24050,"content":24051,"nodeType":105},{},[24052],{"data":24053,"marks":24054,"value":325,"nodeType":83},{},[],{"metadata":24056,"sys":24059,"fields":24064},{"tags":24057,"concepts":24058},[],[],{"space":24060,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24062,"publishedVersion":24,"revision":45,"locale":29},{"sys":24061},{"type":12,"linkType":13,"id":14},{"sys":24063},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24065},{"url":469,"details":24066,"fileName":475,"contentType":476},{"size":471,"image":24067},{"width":473,"height":474},{"sys":24069,"fields":24072},{"id":24070,"createdAt":24071},"6ogrXHWBeZjG17Ol27I7O1","2025-05-27T14:01:09.326Z",{"title":24073,"slug":24074,"articleIntro":24073,"category":24075},"6155 - sur biens mobiliers","compte-6155-sur-biens-mobiliers",[24076],{"metadata":24077,"sys":24080,"fields":24087},{"tags":24078,"concepts":24079},[],[],{"space":24081,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24083,"publishedVersion":425,"revision":24,"contentType":24085,"locale":29},{"sys":24082},{"type":12,"linkType":13,"id":14},{"sys":24084},{"id":21,"type":12,"linkType":22},{"sys":24086},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24088,"metaTitle":435,"metaDescription":436,"mainTitle":24089,"subtitle":454,"heroImage":24104,"ctaButton":477,"ctaLink":478},[434],{"data":24090,"content":24091,"nodeType":410},{},[24092,24098],{"data":24093,"content":24094,"nodeType":447},{},[24095],{"data":24096,"marks":24097,"value":446,"nodeType":83},{},[],{"data":24099,"content":24100,"nodeType":105},{},[24101],{"data":24102,"marks":24103,"value":325,"nodeType":83},{},[],{"metadata":24105,"sys":24108,"fields":24113},{"tags":24106,"concepts":24107},[],[],{"space":24109,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24111,"publishedVersion":24,"revision":45,"locale":29},{"sys":24110},{"type":12,"linkType":13,"id":14},{"sys":24112},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24114},{"url":469,"details":24115,"fileName":475,"contentType":476},{"size":471,"image":24116},{"width":473,"height":474},{"sys":24118,"fields":24121},{"id":24119,"createdAt":24120},"7zJljMe6jrWhoOgdgJgJla","2025-04-25T13:17:48.609Z",{"title":24122,"slug":24123,"articleIntro":24122,"category":24124},"Compte 1062 - Réserve indisponible","compte-1062-reserve-indisponible",[24125],{"metadata":24126,"sys":24129,"fields":24136},{"tags":24127,"concepts":24128},[],[],{"space":24130,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24132,"publishedVersion":425,"revision":24,"contentType":24134,"locale":29},{"sys":24131},{"type":12,"linkType":13,"id":14},{"sys":24133},{"id":21,"type":12,"linkType":22},{"sys":24135},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24137,"metaTitle":435,"metaDescription":436,"mainTitle":24138,"subtitle":454,"heroImage":24153,"ctaButton":477,"ctaLink":478},[434],{"data":24139,"content":24140,"nodeType":410},{},[24141,24147],{"data":24142,"content":24143,"nodeType":447},{},[24144],{"data":24145,"marks":24146,"value":446,"nodeType":83},{},[],{"data":24148,"content":24149,"nodeType":105},{},[24150],{"data":24151,"marks":24152,"value":325,"nodeType":83},{},[],{"metadata":24154,"sys":24157,"fields":24162},{"tags":24155,"concepts":24156},[],[],{"space":24158,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24160,"publishedVersion":24,"revision":45,"locale":29},{"sys":24159},{"type":12,"linkType":13,"id":14},{"sys":24161},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24163},{"url":469,"details":24164,"fileName":475,"contentType":476},{"size":471,"image":24165},{"width":473,"height":474},{"sys":24167,"fields":24170},{"id":24168,"createdAt":24169},"ni5nQFWljxoPsEypdxOPG","2025-05-27T14:03:09.342Z",{"title":24171,"slug":24172,"articleIntro":24171,"category":24173},"7071 - Marchandises (ou groupe) A","compte-7071-marchandises-ou-groupe-a",[24174],{"metadata":24175,"sys":24178,"fields":24185},{"tags":24176,"concepts":24177},[],[],{"space":24179,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24181,"publishedVersion":425,"revision":24,"contentType":24183,"locale":29},{"sys":24180},{"type":12,"linkType":13,"id":14},{"sys":24182},{"id":21,"type":12,"linkType":22},{"sys":24184},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24186,"metaTitle":435,"metaDescription":436,"mainTitle":24187,"subtitle":454,"heroImage":24202,"ctaButton":477,"ctaLink":478},[434],{"data":24188,"content":24189,"nodeType":410},{},[24190,24196],{"data":24191,"content":24192,"nodeType":447},{},[24193],{"data":24194,"marks":24195,"value":446,"nodeType":83},{},[],{"data":24197,"content":24198,"nodeType":105},{},[24199],{"data":24200,"marks":24201,"value":325,"nodeType":83},{},[],{"metadata":24203,"sys":24206,"fields":24211},{"tags":24204,"concepts":24205},[],[],{"space":24207,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24209,"publishedVersion":24,"revision":45,"locale":29},{"sys":24208},{"type":12,"linkType":13,"id":14},{"sys":24210},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24212},{"url":469,"details":24213,"fileName":475,"contentType":476},{"size":471,"image":24214},{"width":473,"height":474},{"sys":24216,"fields":24219},{"id":24217,"createdAt":24218},"1lCRUJ1YcJJfHZhTB9fHtg","2025-04-25T13:19:48.603Z",{"title":24220,"slug":24221,"articleIntro":24220,"category":24222},"Compte 64 - Charges de personnel","compte-64-charges-de-personnel",[24223],{"metadata":24224,"sys":24227,"fields":24234},{"tags":24225,"concepts":24226},[],[],{"space":24228,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24230,"publishedVersion":425,"revision":24,"contentType":24232,"locale":29},{"sys":24229},{"type":12,"linkType":13,"id":14},{"sys":24231},{"id":21,"type":12,"linkType":22},{"sys":24233},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24235,"metaTitle":435,"metaDescription":436,"mainTitle":24236,"subtitle":454,"heroImage":24251,"ctaButton":477,"ctaLink":478},[434],{"data":24237,"content":24238,"nodeType":410},{},[24239,24245],{"data":24240,"content":24241,"nodeType":447},{},[24242],{"data":24243,"marks":24244,"value":446,"nodeType":83},{},[],{"data":24246,"content":24247,"nodeType":105},{},[24248],{"data":24249,"marks":24250,"value":325,"nodeType":83},{},[],{"metadata":24252,"sys":24255,"fields":24260},{"tags":24253,"concepts":24254},[],[],{"space":24256,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24258,"publishedVersion":24,"revision":45,"locale":29},{"sys":24257},{"type":12,"linkType":13,"id":14},{"sys":24259},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24261},{"url":469,"details":24262,"fileName":475,"contentType":476},{"size":471,"image":24263},{"width":473,"height":474},{"sys":24265,"fields":24268},{"id":24266,"createdAt":24267},"2Zc0KtmCR8qPTNofGYfnne","2025-05-27T14:03:09.351Z",{"title":24269,"slug":24270,"articleIntro":24269,"category":24271},"7083 - Locations diverses","compte-7083-locations-diverses",[24272],{"metadata":24273,"sys":24276,"fields":24283},{"tags":24274,"concepts":24275},[],[],{"space":24277,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24279,"publishedVersion":425,"revision":24,"contentType":24281,"locale":29},{"sys":24278},{"type":12,"linkType":13,"id":14},{"sys":24280},{"id":21,"type":12,"linkType":22},{"sys":24282},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24284,"metaTitle":435,"metaDescription":436,"mainTitle":24285,"subtitle":454,"heroImage":24300,"ctaButton":477,"ctaLink":478},[434],{"data":24286,"content":24287,"nodeType":410},{},[24288,24294],{"data":24289,"content":24290,"nodeType":447},{},[24291],{"data":24292,"marks":24293,"value":446,"nodeType":83},{},[],{"data":24295,"content":24296,"nodeType":105},{},[24297],{"data":24298,"marks":24299,"value":325,"nodeType":83},{},[],{"metadata":24301,"sys":24304,"fields":24309},{"tags":24302,"concepts":24303},[],[],{"space":24305,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24307,"publishedVersion":24,"revision":45,"locale":29},{"sys":24306},{"type":12,"linkType":13,"id":14},{"sys":24308},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24310},{"url":469,"details":24311,"fileName":475,"contentType":476},{"size":471,"image":24312},{"width":473,"height":474},{"sys":24314,"fields":24317},{"id":24315,"createdAt":24316},"UMlxKBg41XBmniVJgZdN4","2025-05-27T14:01:39.266Z",{"title":24318,"slug":24319,"articleIntro":24318,"category":24320},"6281 - Concours divers (cotisations, )","compte-6281-concours-divers-cotisations",[24321],{"metadata":24322,"sys":24325,"fields":24332},{"tags":24323,"concepts":24324},[],[],{"space":24326,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24328,"publishedVersion":425,"revision":24,"contentType":24330,"locale":29},{"sys":24327},{"type":12,"linkType":13,"id":14},{"sys":24329},{"id":21,"type":12,"linkType":22},{"sys":24331},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24333,"metaTitle":435,"metaDescription":436,"mainTitle":24334,"subtitle":454,"heroImage":24349,"ctaButton":477,"ctaLink":478},[434],{"data":24335,"content":24336,"nodeType":410},{},[24337,24343],{"data":24338,"content":24339,"nodeType":447},{},[24340],{"data":24341,"marks":24342,"value":446,"nodeType":83},{},[],{"data":24344,"content":24345,"nodeType":105},{},[24346],{"data":24347,"marks":24348,"value":325,"nodeType":83},{},[],{"metadata":24350,"sys":24353,"fields":24358},{"tags":24351,"concepts":24352},[],[],{"space":24354,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24356,"publishedVersion":24,"revision":45,"locale":29},{"sys":24355},{"type":12,"linkType":13,"id":14},{"sys":24357},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24359},{"url":469,"details":24360,"fileName":475,"contentType":476},{"size":471,"image":24361},{"width":473,"height":474},{"sys":24363,"fields":24366},{"id":24364,"createdAt":24365},"28kL0I5XAmZVwZooPNsPL8","2025-05-27T13:59:19.250Z",{"title":24367,"slug":24368,"articleIntro":24367,"category":24369},"4558 - Intérêts courus","compte-4558-interets-courus",[24370],{"metadata":24371,"sys":24374,"fields":24381},{"tags":24372,"concepts":24373},[],[],{"space":24375,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24377,"publishedVersion":425,"revision":24,"contentType":24379,"locale":29},{"sys":24376},{"type":12,"linkType":13,"id":14},{"sys":24378},{"id":21,"type":12,"linkType":22},{"sys":24380},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24382,"metaTitle":435,"metaDescription":436,"mainTitle":24383,"subtitle":454,"heroImage":24398,"ctaButton":477,"ctaLink":478},[434],{"data":24384,"content":24385,"nodeType":410},{},[24386,24392],{"data":24387,"content":24388,"nodeType":447},{},[24389],{"data":24390,"marks":24391,"value":446,"nodeType":83},{},[],{"data":24393,"content":24394,"nodeType":105},{},[24395],{"data":24396,"marks":24397,"value":325,"nodeType":83},{},[],{"metadata":24399,"sys":24402,"fields":24407},{"tags":24400,"concepts":24401},[],[],{"space":24403,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24405,"publishedVersion":24,"revision":45,"locale":29},{"sys":24404},{"type":12,"linkType":13,"id":14},{"sys":24406},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24408},{"url":469,"details":24409,"fileName":475,"contentType":476},{"size":471,"image":24410},{"width":473,"height":474},{"sys":24412,"fields":24415},{"id":24413,"createdAt":24414},"41S2UQVKwe7Cjsl1kkxM9X","2025-05-27T14:01:49.256Z",{"title":24416,"slug":24417,"articleIntro":24416,"category":24418},"6331 - Versement de transport","compte-6331-versement-de-transport",[24419],{"metadata":24420,"sys":24423,"fields":24430},{"tags":24421,"concepts":24422},[],[],{"space":24424,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24426,"publishedVersion":425,"revision":24,"contentType":24428,"locale":29},{"sys":24425},{"type":12,"linkType":13,"id":14},{"sys":24427},{"id":21,"type":12,"linkType":22},{"sys":24429},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24431,"metaTitle":435,"metaDescription":436,"mainTitle":24432,"subtitle":454,"heroImage":24447,"ctaButton":477,"ctaLink":478},[434],{"data":24433,"content":24434,"nodeType":410},{},[24435,24441],{"data":24436,"content":24437,"nodeType":447},{},[24438],{"data":24439,"marks":24440,"value":446,"nodeType":83},{},[],{"data":24442,"content":24443,"nodeType":105},{},[24444],{"data":24445,"marks":24446,"value":325,"nodeType":83},{},[],{"metadata":24448,"sys":24451,"fields":24456},{"tags":24449,"concepts":24450},[],[],{"space":24452,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24454,"publishedVersion":24,"revision":45,"locale":29},{"sys":24453},{"type":12,"linkType":13,"id":14},{"sys":24455},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24457},{"url":469,"details":24458,"fileName":475,"contentType":476},{"size":471,"image":24459},{"width":473,"height":474},{"sys":24461,"fields":24464},{"id":24462,"createdAt":24463},"3PLgh1SA4ll5FRQ26mZRsY","2025-04-25T13:18:13.736Z",{"title":24465,"slug":24466,"articleIntro":24465,"category":24467},"Compte 21 - Immobilisations corporelles","compte-21-immobilisations-corporelles",[24468],{"metadata":24469,"sys":24472,"fields":24479},{"tags":24470,"concepts":24471},[],[],{"space":24473,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24475,"publishedVersion":425,"revision":24,"contentType":24477,"locale":29},{"sys":24474},{"type":12,"linkType":13,"id":14},{"sys":24476},{"id":21,"type":12,"linkType":22},{"sys":24478},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24480,"metaTitle":435,"metaDescription":436,"mainTitle":24481,"subtitle":454,"heroImage":24496,"ctaButton":477,"ctaLink":478},[434],{"data":24482,"content":24483,"nodeType":410},{},[24484,24490],{"data":24485,"content":24486,"nodeType":447},{},[24487],{"data":24488,"marks":24489,"value":446,"nodeType":83},{},[],{"data":24491,"content":24492,"nodeType":105},{},[24493],{"data":24494,"marks":24495,"value":325,"nodeType":83},{},[],{"metadata":24497,"sys":24500,"fields":24505},{"tags":24498,"concepts":24499},[],[],{"space":24501,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24503,"publishedVersion":24,"revision":45,"locale":29},{"sys":24502},{"type":12,"linkType":13,"id":14},{"sys":24504},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24506},{"url":469,"details":24507,"fileName":475,"contentType":476},{"size":471,"image":24508},{"width":473,"height":474},{"sys":24510,"fields":24513},{"id":24511,"createdAt":24512},"7d2EMTULSZD8t2m0a6hW9E","2025-04-25T13:20:02.227Z",{"title":24514,"slug":24515,"articleIntro":-1,"category":24516},"Compte 6611 - Intérêts des emprunts et des dettes","compte-6611-interets-des-emprunts-et-des-dettes",[24517],{"metadata":24518,"sys":24521,"fields":24528},{"tags":24519,"concepts":24520},[],[],{"space":24522,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24524,"publishedVersion":425,"revision":24,"contentType":24526,"locale":29},{"sys":24523},{"type":12,"linkType":13,"id":14},{"sys":24525},{"id":21,"type":12,"linkType":22},{"sys":24527},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24529,"metaTitle":435,"metaDescription":436,"mainTitle":24530,"subtitle":454,"heroImage":24545,"ctaButton":477,"ctaLink":478},[434],{"data":24531,"content":24532,"nodeType":410},{},[24533,24539],{"data":24534,"content":24535,"nodeType":447},{},[24536],{"data":24537,"marks":24538,"value":446,"nodeType":83},{},[],{"data":24540,"content":24541,"nodeType":105},{},[24542],{"data":24543,"marks":24544,"value":325,"nodeType":83},{},[],{"metadata":24546,"sys":24549,"fields":24554},{"tags":24547,"concepts":24548},[],[],{"space":24550,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24552,"publishedVersion":24,"revision":45,"locale":29},{"sys":24551},{"type":12,"linkType":13,"id":14},{"sys":24553},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24555},{"url":469,"details":24556,"fileName":475,"contentType":476},{"size":471,"image":24557},{"width":473,"height":474},{"sys":24559,"fields":24562},{"id":24560,"createdAt":24561},"1wD8HprL3pfaQuJhkkaJnh","2025-04-25T13:19:08.633Z",{"title":24563,"slug":24564,"articleIntro":-1,"category":24565},"Compte 512 - Banques","compte-512-banques",[24566],{"metadata":24567,"sys":24570,"fields":24577},{"tags":24568,"concepts":24569},[],[],{"space":24571,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24573,"publishedVersion":425,"revision":24,"contentType":24575,"locale":29},{"sys":24572},{"type":12,"linkType":13,"id":14},{"sys":24574},{"id":21,"type":12,"linkType":22},{"sys":24576},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24578,"metaTitle":435,"metaDescription":436,"mainTitle":24579,"subtitle":454,"heroImage":24594,"ctaButton":477,"ctaLink":478},[434],{"data":24580,"content":24581,"nodeType":410},{},[24582,24588],{"data":24583,"content":24584,"nodeType":447},{},[24585],{"data":24586,"marks":24587,"value":446,"nodeType":83},{},[],{"data":24589,"content":24590,"nodeType":105},{},[24591],{"data":24592,"marks":24593,"value":325,"nodeType":83},{},[],{"metadata":24595,"sys":24598,"fields":24603},{"tags":24596,"concepts":24597},[],[],{"space":24599,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24601,"publishedVersion":24,"revision":45,"locale":29},{"sys":24600},{"type":12,"linkType":13,"id":14},{"sys":24602},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24604},{"url":469,"details":24605,"fileName":475,"contentType":476},{"size":471,"image":24606},{"width":473,"height":474},{"sys":24608,"fields":24611},{"id":24609,"createdAt":24610},"3dVRPYzTMuiRrierprlXay","2025-04-25T13:19:45.467Z",{"title":24612,"slug":24613,"articleIntro":24612,"category":24614},"Compte 624 - Transport de biens et transport collectif du personnel","compte-624-transport-de-biens-et-transport-collectif-du-personnel",[24615],{"metadata":24616,"sys":24619,"fields":24626},{"tags":24617,"concepts":24618},[],[],{"space":24620,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24622,"publishedVersion":425,"revision":24,"contentType":24624,"locale":29},{"sys":24621},{"type":12,"linkType":13,"id":14},{"sys":24623},{"id":21,"type":12,"linkType":22},{"sys":24625},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24627,"metaTitle":435,"metaDescription":436,"mainTitle":24628,"subtitle":454,"heroImage":24643,"ctaButton":477,"ctaLink":478},[434],{"data":24629,"content":24630,"nodeType":410},{},[24631,24637],{"data":24632,"content":24633,"nodeType":447},{},[24634],{"data":24635,"marks":24636,"value":446,"nodeType":83},{},[],{"data":24638,"content":24639,"nodeType":105},{},[24640],{"data":24641,"marks":24642,"value":325,"nodeType":83},{},[],{"metadata":24644,"sys":24647,"fields":24652},{"tags":24645,"concepts":24646},[],[],{"space":24648,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24650,"publishedVersion":24,"revision":45,"locale":29},{"sys":24649},{"type":12,"linkType":13,"id":14},{"sys":24651},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24653},{"url":469,"details":24654,"fileName":475,"contentType":476},{"size":471,"image":24655},{"width":473,"height":474},{"sys":24657,"fields":24660},{"id":24658,"createdAt":24659},"61cHE3He0p8KWalqZwKyTc","2025-05-27T14:02:39.275Z",{"title":24661,"slug":24662,"articleIntro":24661,"category":24663},"678 - Autres charges exceptionnelles","compte-678-autres-charges-exceptionnelles",[24664],{"metadata":24665,"sys":24668,"fields":24675},{"tags":24666,"concepts":24667},[],[],{"space":24669,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24671,"publishedVersion":425,"revision":24,"contentType":24673,"locale":29},{"sys":24670},{"type":12,"linkType":13,"id":14},{"sys":24672},{"id":21,"type":12,"linkType":22},{"sys":24674},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24676,"metaTitle":435,"metaDescription":436,"mainTitle":24677,"subtitle":454,"heroImage":24692,"ctaButton":477,"ctaLink":478},[434],{"data":24678,"content":24679,"nodeType":410},{},[24680,24686],{"data":24681,"content":24682,"nodeType":447},{},[24683],{"data":24684,"marks":24685,"value":446,"nodeType":83},{},[],{"data":24687,"content":24688,"nodeType":105},{},[24689],{"data":24690,"marks":24691,"value":325,"nodeType":83},{},[],{"metadata":24693,"sys":24696,"fields":24701},{"tags":24694,"concepts":24695},[],[],{"space":24697,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24699,"publishedVersion":24,"revision":45,"locale":29},{"sys":24698},{"type":12,"linkType":13,"id":14},{"sys":24700},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24702},{"url":469,"details":24703,"fileName":475,"contentType":476},{"size":471,"image":24704},{"width":473,"height":474},{"sys":24706,"fields":24709},{"id":24707,"createdAt":24708},"1DV7krbufZk7XxptFw9dSh","2025-04-25T13:19:30.375Z",{"title":24710,"slug":24711,"articleIntro":24710,"category":24712},"Compte 621 - Personnel extérieur à l'entreprise","compte-621-personnel-exterieur-a-l-entreprise",[24713],{"metadata":24714,"sys":24717,"fields":24724},{"tags":24715,"concepts":24716},[],[],{"space":24718,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24720,"publishedVersion":425,"revision":24,"contentType":24722,"locale":29},{"sys":24719},{"type":12,"linkType":13,"id":14},{"sys":24721},{"id":21,"type":12,"linkType":22},{"sys":24723},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24725,"metaTitle":435,"metaDescription":436,"mainTitle":24726,"subtitle":454,"heroImage":24741,"ctaButton":477,"ctaLink":478},[434],{"data":24727,"content":24728,"nodeType":410},{},[24729,24735],{"data":24730,"content":24731,"nodeType":447},{},[24732],{"data":24733,"marks":24734,"value":446,"nodeType":83},{},[],{"data":24736,"content":24737,"nodeType":105},{},[24738],{"data":24739,"marks":24740,"value":325,"nodeType":83},{},[],{"metadata":24742,"sys":24745,"fields":24750},{"tags":24743,"concepts":24744},[],[],{"space":24746,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24748,"publishedVersion":24,"revision":45,"locale":29},{"sys":24747},{"type":12,"linkType":13,"id":14},{"sys":24749},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24751},{"url":469,"details":24752,"fileName":475,"contentType":476},{"size":471,"image":24753},{"width":473,"height":474},{"sys":24755,"fields":24758},{"id":24756,"createdAt":24757},"7C0O1R9064DYToL1MNSW7e","2025-05-27T13:59:09.170Z",{"title":24759,"slug":24760,"articleIntro":24759,"category":24761},"44583 - Remboursement de taxes sur le chiffre d'affaires demandé","compte-44583-remboursement-de-taxes-sur-le-chiffre-d-affaires-demande",[24762],{"metadata":24763,"sys":24766,"fields":24773},{"tags":24764,"concepts":24765},[],[],{"space":24767,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24769,"publishedVersion":425,"revision":24,"contentType":24771,"locale":29},{"sys":24768},{"type":12,"linkType":13,"id":14},{"sys":24770},{"id":21,"type":12,"linkType":22},{"sys":24772},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24774,"metaTitle":435,"metaDescription":436,"mainTitle":24775,"subtitle":454,"heroImage":24790,"ctaButton":477,"ctaLink":478},[434],{"data":24776,"content":24777,"nodeType":410},{},[24778,24784],{"data":24779,"content":24780,"nodeType":447},{},[24781],{"data":24782,"marks":24783,"value":446,"nodeType":83},{},[],{"data":24785,"content":24786,"nodeType":105},{},[24787],{"data":24788,"marks":24789,"value":325,"nodeType":83},{},[],{"metadata":24791,"sys":24794,"fields":24799},{"tags":24792,"concepts":24793},[],[],{"space":24795,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24797,"publishedVersion":24,"revision":45,"locale":29},{"sys":24796},{"type":12,"linkType":13,"id":14},{"sys":24798},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24800},{"url":469,"details":24801,"fileName":475,"contentType":476},{"size":471,"image":24802},{"width":473,"height":474},{"sys":24804,"fields":24807},{"id":24805,"createdAt":24806},"2hi1n3Lh3o4dTq3rMPR3IJ","2025-05-27T14:02:09.288Z",{"title":24808,"slug":24809,"articleIntro":24808,"category":24810},"6518 - Autres droits et valeurs similaires","compte-6518-autres-droits-et-valeurs-similaires",[24811],{"metadata":24812,"sys":24815,"fields":24822},{"tags":24813,"concepts":24814},[],[],{"space":24816,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24818,"publishedVersion":425,"revision":24,"contentType":24820,"locale":29},{"sys":24817},{"type":12,"linkType":13,"id":14},{"sys":24819},{"id":21,"type":12,"linkType":22},{"sys":24821},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24823,"metaTitle":435,"metaDescription":436,"mainTitle":24824,"subtitle":454,"heroImage":24839,"ctaButton":477,"ctaLink":478},[434],{"data":24825,"content":24826,"nodeType":410},{},[24827,24833],{"data":24828,"content":24829,"nodeType":447},{},[24830],{"data":24831,"marks":24832,"value":446,"nodeType":83},{},[],{"data":24834,"content":24835,"nodeType":105},{},[24836],{"data":24837,"marks":24838,"value":325,"nodeType":83},{},[],{"metadata":24840,"sys":24843,"fields":24848},{"tags":24841,"concepts":24842},[],[],{"space":24844,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24846,"publishedVersion":24,"revision":45,"locale":29},{"sys":24845},{"type":12,"linkType":13,"id":14},{"sys":24847},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24849},{"url":469,"details":24850,"fileName":475,"contentType":476},{"size":471,"image":24851},{"width":473,"height":474},{"sys":24853,"fields":24856},{"id":24854,"createdAt":24855},"6ERj1eMaBGopPbtfLsnjEj","2025-04-25T13:19:30.360Z",{"title":24857,"slug":24858,"articleIntro":-1,"category":24859},"Compte 6227 - Frais d'actes et de contentieux","compte-6227-frais-d-actes-et-de-contentieux",[24860],{"metadata":24861,"sys":24864,"fields":24871},{"tags":24862,"concepts":24863},[],[],{"space":24865,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24867,"publishedVersion":425,"revision":24,"contentType":24869,"locale":29},{"sys":24866},{"type":12,"linkType":13,"id":14},{"sys":24868},{"id":21,"type":12,"linkType":22},{"sys":24870},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24872,"metaTitle":435,"metaDescription":436,"mainTitle":24873,"subtitle":454,"heroImage":24888,"ctaButton":477,"ctaLink":478},[434],{"data":24874,"content":24875,"nodeType":410},{},[24876,24882],{"data":24877,"content":24878,"nodeType":447},{},[24879],{"data":24880,"marks":24881,"value":446,"nodeType":83},{},[],{"data":24883,"content":24884,"nodeType":105},{},[24885],{"data":24886,"marks":24887,"value":325,"nodeType":83},{},[],{"metadata":24889,"sys":24892,"fields":24897},{"tags":24890,"concepts":24891},[],[],{"space":24893,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24895,"publishedVersion":24,"revision":45,"locale":29},{"sys":24894},{"type":12,"linkType":13,"id":14},{"sys":24896},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24898},{"url":469,"details":24899,"fileName":475,"contentType":476},{"size":471,"image":24900},{"width":473,"height":474},{"sys":24902,"fields":24905},{"id":24903,"createdAt":24904},"5IK5UkfAyxsYj1Rod4gO69","2025-05-27T13:56:19.157Z",{"title":24906,"slug":24907,"articleIntro":24906,"category":24908},"142 - Provisions réglementées relatives aux immobilisations","compte-142-provisions-reglementees-relatives-aux-immobilisations",[24909],{"metadata":24910,"sys":24913,"fields":24920},{"tags":24911,"concepts":24912},[],[],{"space":24914,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24916,"publishedVersion":425,"revision":24,"contentType":24918,"locale":29},{"sys":24915},{"type":12,"linkType":13,"id":14},{"sys":24917},{"id":21,"type":12,"linkType":22},{"sys":24919},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24921,"metaTitle":435,"metaDescription":436,"mainTitle":24922,"subtitle":454,"heroImage":24937,"ctaButton":477,"ctaLink":478},[434],{"data":24923,"content":24924,"nodeType":410},{},[24925,24931],{"data":24926,"content":24927,"nodeType":447},{},[24928],{"data":24929,"marks":24930,"value":446,"nodeType":83},{},[],{"data":24932,"content":24933,"nodeType":105},{},[24934],{"data":24935,"marks":24936,"value":325,"nodeType":83},{},[],{"metadata":24938,"sys":24941,"fields":24946},{"tags":24939,"concepts":24940},[],[],{"space":24942,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24944,"publishedVersion":24,"revision":45,"locale":29},{"sys":24943},{"type":12,"linkType":13,"id":14},{"sys":24945},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24947},{"url":469,"details":24948,"fileName":475,"contentType":476},{"size":471,"image":24949},{"width":473,"height":474},{"sys":24951,"fields":24954},{"id":24952,"createdAt":24953},"5xmkfZrFIMCRIcFqNmdHUO","2025-05-27T13:57:49.258Z",{"title":24955,"slug":24956,"articleIntro":24955,"category":24957},"2813 - Constructions (même ventilation que celle","compte-2813-constructions-meme-ventilation-que-celle",[24958],{"metadata":24959,"sys":24962,"fields":24969},{"tags":24960,"concepts":24961},[],[],{"space":24963,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":24965,"publishedVersion":425,"revision":24,"contentType":24967,"locale":29},{"sys":24964},{"type":12,"linkType":13,"id":14},{"sys":24966},{"id":21,"type":12,"linkType":22},{"sys":24968},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":24970,"metaTitle":435,"metaDescription":436,"mainTitle":24971,"subtitle":454,"heroImage":24986,"ctaButton":477,"ctaLink":478},[434],{"data":24972,"content":24973,"nodeType":410},{},[24974,24980],{"data":24975,"content":24976,"nodeType":447},{},[24977],{"data":24978,"marks":24979,"value":446,"nodeType":83},{},[],{"data":24981,"content":24982,"nodeType":105},{},[24983],{"data":24984,"marks":24985,"value":325,"nodeType":83},{},[],{"metadata":24987,"sys":24990,"fields":24995},{"tags":24988,"concepts":24989},[],[],{"space":24991,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":24993,"publishedVersion":24,"revision":45,"locale":29},{"sys":24992},{"type":12,"linkType":13,"id":14},{"sys":24994},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":24996},{"url":469,"details":24997,"fileName":475,"contentType":476},{"size":471,"image":24998},{"width":473,"height":474},{"sys":25000,"fields":25003},{"id":25001,"createdAt":25002},"yPtxh6SYAfR12jOYRYk9l","2025-04-25T13:19:28.556Z",{"title":25004,"slug":25005,"articleIntro":-1,"category":25006},"Compte 6181 - Documentation générale","compte-6181-documentation-generale",[25007],{"metadata":25008,"sys":25011,"fields":25018},{"tags":25009,"concepts":25010},[],[],{"space":25012,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25014,"publishedVersion":425,"revision":24,"contentType":25016,"locale":29},{"sys":25013},{"type":12,"linkType":13,"id":14},{"sys":25015},{"id":21,"type":12,"linkType":22},{"sys":25017},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25019,"metaTitle":435,"metaDescription":436,"mainTitle":25020,"subtitle":454,"heroImage":25035,"ctaButton":477,"ctaLink":478},[434],{"data":25021,"content":25022,"nodeType":410},{},[25023,25029],{"data":25024,"content":25025,"nodeType":447},{},[25026],{"data":25027,"marks":25028,"value":446,"nodeType":83},{},[],{"data":25030,"content":25031,"nodeType":105},{},[25032],{"data":25033,"marks":25034,"value":325,"nodeType":83},{},[],{"metadata":25036,"sys":25039,"fields":25044},{"tags":25037,"concepts":25038},[],[],{"space":25040,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25042,"publishedVersion":24,"revision":45,"locale":29},{"sys":25041},{"type":12,"linkType":13,"id":14},{"sys":25043},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25045},{"url":469,"details":25046,"fileName":475,"contentType":476},{"size":471,"image":25047},{"width":473,"height":474},{"sys":25049,"fields":25052},{"id":25050,"createdAt":25051},"2faZxRvPQhG6UiwkwOCQNY","2025-04-25T13:17:52.255Z",{"title":25053,"slug":25054,"articleIntro":25053,"category":25055},"Compte 10 - Capital et réserves","compte-10-capital-et-reserves",[25056],{"metadata":25057,"sys":25060,"fields":25067},{"tags":25058,"concepts":25059},[],[],{"space":25061,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25063,"publishedVersion":425,"revision":24,"contentType":25065,"locale":29},{"sys":25062},{"type":12,"linkType":13,"id":14},{"sys":25064},{"id":21,"type":12,"linkType":22},{"sys":25066},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25068,"metaTitle":435,"metaDescription":436,"mainTitle":25069,"subtitle":454,"heroImage":25084,"ctaButton":477,"ctaLink":478},[434],{"data":25070,"content":25071,"nodeType":410},{},[25072,25078],{"data":25073,"content":25074,"nodeType":447},{},[25075],{"data":25076,"marks":25077,"value":446,"nodeType":83},{},[],{"data":25079,"content":25080,"nodeType":105},{},[25081],{"data":25082,"marks":25083,"value":325,"nodeType":83},{},[],{"metadata":25085,"sys":25088,"fields":25093},{"tags":25086,"concepts":25087},[],[],{"space":25089,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25091,"publishedVersion":24,"revision":45,"locale":29},{"sys":25090},{"type":12,"linkType":13,"id":14},{"sys":25092},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25094},{"url":469,"details":25095,"fileName":475,"contentType":476},{"size":471,"image":25096},{"width":473,"height":474},{"sys":25098,"fields":25101},{"id":25099,"createdAt":25100},"RgcKrPXXlZcDQRQysqD1h","2025-04-25T13:19:40.286Z",{"title":25102,"slug":25103,"articleIntro":25102,"category":25104},"Compte 6241 - Transports sur achat","compte-6241-transports-sur-achat",[25105],{"metadata":25106,"sys":25109,"fields":25116},{"tags":25107,"concepts":25108},[],[],{"space":25110,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25112,"publishedVersion":425,"revision":24,"contentType":25114,"locale":29},{"sys":25111},{"type":12,"linkType":13,"id":14},{"sys":25113},{"id":21,"type":12,"linkType":22},{"sys":25115},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25117,"metaTitle":435,"metaDescription":436,"mainTitle":25118,"subtitle":454,"heroImage":25133,"ctaButton":477,"ctaLink":478},[434],{"data":25119,"content":25120,"nodeType":410},{},[25121,25127],{"data":25122,"content":25123,"nodeType":447},{},[25124],{"data":25125,"marks":25126,"value":446,"nodeType":83},{},[],{"data":25128,"content":25129,"nodeType":105},{},[25130],{"data":25131,"marks":25132,"value":325,"nodeType":83},{},[],{"metadata":25134,"sys":25137,"fields":25142},{"tags":25135,"concepts":25136},[],[],{"space":25138,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25140,"publishedVersion":24,"revision":45,"locale":29},{"sys":25139},{"type":12,"linkType":13,"id":14},{"sys":25141},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25143},{"url":469,"details":25144,"fileName":475,"contentType":476},{"size":471,"image":25145},{"width":473,"height":474},{"sys":25147,"fields":25150},{"id":25148,"createdAt":25149},"YvTFs4e9XqciatSonzNEQ","2025-04-25T13:18:10.321Z",{"title":25151,"slug":25152,"articleIntro":25151,"category":25153},"Compte 208 - Autres immobilisations incorporelles","compte-208-autres-immobilisations-incorporelles",[25154],{"metadata":25155,"sys":25158,"fields":25165},{"tags":25156,"concepts":25157},[],[],{"space":25159,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25161,"publishedVersion":425,"revision":24,"contentType":25163,"locale":29},{"sys":25160},{"type":12,"linkType":13,"id":14},{"sys":25162},{"id":21,"type":12,"linkType":22},{"sys":25164},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25166,"metaTitle":435,"metaDescription":436,"mainTitle":25167,"subtitle":454,"heroImage":25182,"ctaButton":477,"ctaLink":478},[434],{"data":25168,"content":25169,"nodeType":410},{},[25170,25176],{"data":25171,"content":25172,"nodeType":447},{},[25173],{"data":25174,"marks":25175,"value":446,"nodeType":83},{},[],{"data":25177,"content":25178,"nodeType":105},{},[25179],{"data":25180,"marks":25181,"value":325,"nodeType":83},{},[],{"metadata":25183,"sys":25186,"fields":25191},{"tags":25184,"concepts":25185},[],[],{"space":25187,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25189,"publishedVersion":24,"revision":45,"locale":29},{"sys":25188},{"type":12,"linkType":13,"id":14},{"sys":25190},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25192},{"url":469,"details":25193,"fileName":475,"contentType":476},{"size":471,"image":25194},{"width":473,"height":474},{"sys":25196,"fields":25199},{"id":25197,"createdAt":25198},"41CGTMdoIBLZnVxFqTtfPv","2025-05-27T14:00:49.227Z",{"title":25200,"slug":25201,"articleIntro":25200,"category":25202},"6037 - Variation des stocks de marchandises","compte-6037-variation-des-stocks-de-marchandises",[25203],{"metadata":25204,"sys":25207,"fields":25214},{"tags":25205,"concepts":25206},[],[],{"space":25208,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25210,"publishedVersion":425,"revision":24,"contentType":25212,"locale":29},{"sys":25209},{"type":12,"linkType":13,"id":14},{"sys":25211},{"id":21,"type":12,"linkType":22},{"sys":25213},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25215,"metaTitle":435,"metaDescription":436,"mainTitle":25216,"subtitle":454,"heroImage":25231,"ctaButton":477,"ctaLink":478},[434],{"data":25217,"content":25218,"nodeType":410},{},[25219,25225],{"data":25220,"content":25221,"nodeType":447},{},[25222],{"data":25223,"marks":25224,"value":446,"nodeType":83},{},[],{"data":25226,"content":25227,"nodeType":105},{},[25228],{"data":25229,"marks":25230,"value":325,"nodeType":83},{},[],{"metadata":25232,"sys":25235,"fields":25240},{"tags":25233,"concepts":25234},[],[],{"space":25236,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25238,"publishedVersion":24,"revision":45,"locale":29},{"sys":25237},{"type":12,"linkType":13,"id":14},{"sys":25239},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25241},{"url":469,"details":25242,"fileName":475,"contentType":476},{"size":471,"image":25243},{"width":473,"height":474},{"sys":25245,"fields":25248},{"id":25246,"createdAt":25247},"2dOYQhu0Pn9TTwnIyIBYuS","2025-05-27T14:03:29.424Z",{"title":25249,"slug":25250,"articleIntro":25249,"category":25251},"7135 - Variation des stocks de produits","compte-7135-variation-des-stocks-de-produits",[25252],{"metadata":25253,"sys":25256,"fields":25263},{"tags":25254,"concepts":25255},[],[],{"space":25257,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25259,"publishedVersion":425,"revision":24,"contentType":25261,"locale":29},{"sys":25258},{"type":12,"linkType":13,"id":14},{"sys":25260},{"id":21,"type":12,"linkType":22},{"sys":25262},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25264,"metaTitle":435,"metaDescription":436,"mainTitle":25265,"subtitle":454,"heroImage":25280,"ctaButton":477,"ctaLink":478},[434],{"data":25266,"content":25267,"nodeType":410},{},[25268,25274],{"data":25269,"content":25270,"nodeType":447},{},[25271],{"data":25272,"marks":25273,"value":446,"nodeType":83},{},[],{"data":25275,"content":25276,"nodeType":105},{},[25277],{"data":25278,"marks":25279,"value":325,"nodeType":83},{},[],{"metadata":25281,"sys":25284,"fields":25289},{"tags":25282,"concepts":25283},[],[],{"space":25285,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25287,"publishedVersion":24,"revision":45,"locale":29},{"sys":25286},{"type":12,"linkType":13,"id":14},{"sys":25288},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25290},{"url":469,"details":25291,"fileName":475,"contentType":476},{"size":471,"image":25292},{"width":473,"height":474},{"sys":25294,"fields":25297},{"id":25295,"createdAt":25296},"7cuFndhSrjhmymWBUJrkBb","2025-04-25T13:18:00.325Z",{"title":25298,"slug":25299,"articleIntro":-1,"category":25300},"Compte 145 - Amortissements dérogatoires","compte-145-amortissements-derogatoires",[25301],{"metadata":25302,"sys":25305,"fields":25312},{"tags":25303,"concepts":25304},[],[],{"space":25306,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25308,"publishedVersion":425,"revision":24,"contentType":25310,"locale":29},{"sys":25307},{"type":12,"linkType":13,"id":14},{"sys":25309},{"id":21,"type":12,"linkType":22},{"sys":25311},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25313,"metaTitle":435,"metaDescription":436,"mainTitle":25314,"subtitle":454,"heroImage":25329,"ctaButton":477,"ctaLink":478},[434],{"data":25315,"content":25316,"nodeType":410},{},[25317,25323],{"data":25318,"content":25319,"nodeType":447},{},[25320],{"data":25321,"marks":25322,"value":446,"nodeType":83},{},[],{"data":25324,"content":25325,"nodeType":105},{},[25326],{"data":25327,"marks":25328,"value":325,"nodeType":83},{},[],{"metadata":25330,"sys":25333,"fields":25338},{"tags":25331,"concepts":25332},[],[],{"space":25334,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25336,"publishedVersion":24,"revision":45,"locale":29},{"sys":25335},{"type":12,"linkType":13,"id":14},{"sys":25337},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25339},{"url":469,"details":25340,"fileName":475,"contentType":476},{"size":471,"image":25341},{"width":473,"height":474},{"sys":25343,"fields":25346},{"id":25344,"createdAt":25345},"1TgOupjdOMLv3qZPz7XcU","2025-05-27T13:56:39.230Z",{"title":25347,"slug":25348,"articleIntro":25347,"category":25349},"1681 - Autres emprunts","compte-1681-autres-emprunts",[25350],{"metadata":25351,"sys":25354,"fields":25361},{"tags":25352,"concepts":25353},[],[],{"space":25355,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25357,"publishedVersion":425,"revision":24,"contentType":25359,"locale":29},{"sys":25356},{"type":12,"linkType":13,"id":14},{"sys":25358},{"id":21,"type":12,"linkType":22},{"sys":25360},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25362,"metaTitle":435,"metaDescription":436,"mainTitle":25363,"subtitle":454,"heroImage":25378,"ctaButton":477,"ctaLink":478},[434],{"data":25364,"content":25365,"nodeType":410},{},[25366,25372],{"data":25367,"content":25368,"nodeType":447},{},[25369],{"data":25370,"marks":25371,"value":446,"nodeType":83},{},[],{"data":25373,"content":25374,"nodeType":105},{},[25375],{"data":25376,"marks":25377,"value":325,"nodeType":83},{},[],{"metadata":25379,"sys":25382,"fields":25387},{"tags":25380,"concepts":25381},[],[],{"space":25383,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25385,"publishedVersion":24,"revision":45,"locale":29},{"sys":25384},{"type":12,"linkType":13,"id":14},{"sys":25386},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25388},{"url":469,"details":25389,"fileName":475,"contentType":476},{"size":471,"image":25390},{"width":473,"height":474},{"sys":25392,"fields":25395},{"id":25393,"createdAt":25394},"7I3yzf6DDcqHb3I9p6pMX7","2025-05-27T14:03:09.339Z",{"title":25396,"slug":25397,"articleIntro":25396,"category":25398},"7081 - Produits des services exploités dans l'intérêt du personnel","compte-7081-produits-des-services-exploites-dans-l-interet-du-personnel",[25399],{"metadata":25400,"sys":25403,"fields":25410},{"tags":25401,"concepts":25402},[],[],{"space":25404,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25406,"publishedVersion":425,"revision":24,"contentType":25408,"locale":29},{"sys":25405},{"type":12,"linkType":13,"id":14},{"sys":25407},{"id":21,"type":12,"linkType":22},{"sys":25409},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25411,"metaTitle":435,"metaDescription":436,"mainTitle":25412,"subtitle":454,"heroImage":25427,"ctaButton":477,"ctaLink":478},[434],{"data":25413,"content":25414,"nodeType":410},{},[25415,25421],{"data":25416,"content":25417,"nodeType":447},{},[25418],{"data":25419,"marks":25420,"value":446,"nodeType":83},{},[],{"data":25422,"content":25423,"nodeType":105},{},[25424],{"data":25425,"marks":25426,"value":325,"nodeType":83},{},[],{"metadata":25428,"sys":25431,"fields":25436},{"tags":25429,"concepts":25430},[],[],{"space":25432,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25434,"publishedVersion":24,"revision":45,"locale":29},{"sys":25433},{"type":12,"linkType":13,"id":14},{"sys":25435},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25437},{"url":469,"details":25438,"fileName":475,"contentType":476},{"size":471,"image":25439},{"width":473,"height":474},{"sys":25441,"fields":25444},{"id":25442,"createdAt":25443},"3v4ciCyq1uGwBovDvzinVk","2025-04-25T13:18:08.625Z",{"title":25445,"slug":25446,"articleIntro":25445,"category":25447},"Compte 2154 - Matériel industriel","compte-2154-materiel-industriel",[25448],{"metadata":25449,"sys":25452,"fields":25459},{"tags":25450,"concepts":25451},[],[],{"space":25453,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25455,"publishedVersion":425,"revision":24,"contentType":25457,"locale":29},{"sys":25454},{"type":12,"linkType":13,"id":14},{"sys":25456},{"id":21,"type":12,"linkType":22},{"sys":25458},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25460,"metaTitle":435,"metaDescription":436,"mainTitle":25461,"subtitle":454,"heroImage":25476,"ctaButton":477,"ctaLink":478},[434],{"data":25462,"content":25463,"nodeType":410},{},[25464,25470],{"data":25465,"content":25466,"nodeType":447},{},[25467],{"data":25468,"marks":25469,"value":446,"nodeType":83},{},[],{"data":25471,"content":25472,"nodeType":105},{},[25473],{"data":25474,"marks":25475,"value":325,"nodeType":83},{},[],{"metadata":25477,"sys":25480,"fields":25485},{"tags":25478,"concepts":25479},[],[],{"space":25481,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25483,"publishedVersion":24,"revision":45,"locale":29},{"sys":25482},{"type":12,"linkType":13,"id":14},{"sys":25484},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25486},{"url":469,"details":25487,"fileName":475,"contentType":476},{"size":471,"image":25488},{"width":473,"height":474},{"sys":25490,"fields":25493},{"id":25491,"createdAt":25492},"3K71TAbwtzySRcv4eMk4um","2025-04-25T13:19:05.580Z",{"title":25494,"slug":25495,"articleIntro":25494,"category":25496},"Compte 48 - Comptes de régularisation","compte-48-comptes-de-regularisation",[25497],{"metadata":25498,"sys":25501,"fields":25508},{"tags":25499,"concepts":25500},[],[],{"space":25502,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25504,"publishedVersion":425,"revision":24,"contentType":25506,"locale":29},{"sys":25503},{"type":12,"linkType":13,"id":14},{"sys":25505},{"id":21,"type":12,"linkType":22},{"sys":25507},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25509,"metaTitle":435,"metaDescription":436,"mainTitle":25510,"subtitle":454,"heroImage":25525,"ctaButton":477,"ctaLink":478},[434],{"data":25511,"content":25512,"nodeType":410},{},[25513,25519],{"data":25514,"content":25515,"nodeType":447},{},[25516],{"data":25517,"marks":25518,"value":446,"nodeType":83},{},[],{"data":25520,"content":25521,"nodeType":105},{},[25522],{"data":25523,"marks":25524,"value":325,"nodeType":83},{},[],{"metadata":25526,"sys":25529,"fields":25534},{"tags":25527,"concepts":25528},[],[],{"space":25530,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25532,"publishedVersion":24,"revision":45,"locale":29},{"sys":25531},{"type":12,"linkType":13,"id":14},{"sys":25533},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25535},{"url":469,"details":25536,"fileName":475,"contentType":476},{"size":471,"image":25537},{"width":473,"height":474},{"sys":25539,"fields":25542},{"id":25540,"createdAt":25541},"64Oew4uf7qZdDL8YU6rxHI","2025-05-27T10:37:00.527Z",{"title":25543,"slug":25544,"articleIntro":25545,"category":25546},"Comment comptabiliser les frais de carte grise en entreprise ?","comment-comptabiliser-les-frais-de-carte-grise-en-entreprise","Une entreprise qui acquiert un véhicule de société, qu’il soit neuf ou d’occasion, à l’obligation de la faire immatriculer au nom de son entreprise. Cet enregistrement engendre des frais qu’il faut ensuite comptabiliser. Mais quels comptes comptables utiliser pour les frais de carte grise ? Découvrez comment comptabiliser la carte grise d’un véhicule d’entreprise dans le plan comptable.",[25547],{"metadata":25548,"sys":25551,"fields":25558},{"tags":25549,"concepts":25550},[],[],{"space":25552,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25554,"publishedVersion":425,"revision":24,"contentType":25556,"locale":29},{"sys":25553},{"type":12,"linkType":13,"id":14},{"sys":25555},{"id":21,"type":12,"linkType":22},{"sys":25557},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25559,"metaTitle":435,"metaDescription":436,"mainTitle":25560,"subtitle":454,"heroImage":25575,"ctaButton":477,"ctaLink":478},[434],{"data":25561,"content":25562,"nodeType":410},{},[25563,25569],{"data":25564,"content":25565,"nodeType":447},{},[25566],{"data":25567,"marks":25568,"value":446,"nodeType":83},{},[],{"data":25570,"content":25571,"nodeType":105},{},[25572],{"data":25573,"marks":25574,"value":325,"nodeType":83},{},[],{"metadata":25576,"sys":25579,"fields":25584},{"tags":25577,"concepts":25578},[],[],{"space":25580,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25582,"publishedVersion":24,"revision":45,"locale":29},{"sys":25581},{"type":12,"linkType":13,"id":14},{"sys":25583},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25585},{"url":469,"details":25586,"fileName":475,"contentType":476},{"size":471,"image":25587},{"width":473,"height":474},{"sys":25589,"fields":25592},{"id":25590,"createdAt":25591},"5O7TaiFfFq7yBeRjAOpT5V","2025-04-25T13:19:58.776Z",{"title":25593,"slug":25594,"articleIntro":-1,"category":25595},"Compte 646 - Cotisations sociales de l'exploitant","compte-646-cotisations-sociales-de-l-exploitant",[25596],{"metadata":25597,"sys":25600,"fields":25607},{"tags":25598,"concepts":25599},[],[],{"space":25601,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25603,"publishedVersion":425,"revision":24,"contentType":25605,"locale":29},{"sys":25602},{"type":12,"linkType":13,"id":14},{"sys":25604},{"id":21,"type":12,"linkType":22},{"sys":25606},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25608,"metaTitle":435,"metaDescription":436,"mainTitle":25609,"subtitle":454,"heroImage":25624,"ctaButton":477,"ctaLink":478},[434],{"data":25610,"content":25611,"nodeType":410},{},[25612,25618],{"data":25613,"content":25614,"nodeType":447},{},[25615],{"data":25616,"marks":25617,"value":446,"nodeType":83},{},[],{"data":25619,"content":25620,"nodeType":105},{},[25621],{"data":25622,"marks":25623,"value":325,"nodeType":83},{},[],{"metadata":25625,"sys":25628,"fields":25633},{"tags":25626,"concepts":25627},[],[],{"space":25629,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25631,"publishedVersion":24,"revision":45,"locale":29},{"sys":25630},{"type":12,"linkType":13,"id":14},{"sys":25632},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25634},{"url":469,"details":25635,"fileName":475,"contentType":476},{"size":471,"image":25636},{"width":473,"height":474},{"sys":25638,"fields":25641},{"id":25639,"createdAt":25640},"6AIa8o8PGDqntJJq4geTgX","2025-05-27T14:03:49.439Z",{"title":25642,"slug":25643,"articleIntro":25642,"category":25644},"7711 - Dédits et pénalités perçus sur achats et sur ventes","compte-7711-dedits-et-penalites-percus-sur-achats-et-sur-ventes",[25645],{"metadata":25646,"sys":25649,"fields":25656},{"tags":25647,"concepts":25648},[],[],{"space":25650,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25652,"publishedVersion":425,"revision":24,"contentType":25654,"locale":29},{"sys":25651},{"type":12,"linkType":13,"id":14},{"sys":25653},{"id":21,"type":12,"linkType":22},{"sys":25655},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25657,"metaTitle":435,"metaDescription":436,"mainTitle":25658,"subtitle":454,"heroImage":25673,"ctaButton":477,"ctaLink":478},[434],{"data":25659,"content":25660,"nodeType":410},{},[25661,25667],{"data":25662,"content":25663,"nodeType":447},{},[25664],{"data":25665,"marks":25666,"value":446,"nodeType":83},{},[],{"data":25668,"content":25669,"nodeType":105},{},[25670],{"data":25671,"marks":25672,"value":325,"nodeType":83},{},[],{"metadata":25674,"sys":25677,"fields":25682},{"tags":25675,"concepts":25676},[],[],{"space":25678,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25680,"publishedVersion":24,"revision":45,"locale":29},{"sys":25679},{"type":12,"linkType":13,"id":14},{"sys":25681},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25683},{"url":469,"details":25684,"fileName":475,"contentType":476},{"size":471,"image":25685},{"width":473,"height":474},{"sys":25687,"fields":25690},{"id":25688,"createdAt":25689},"1W2T1PG4fp7sQBh1TWZars","2025-05-27T14:04:09.411Z",{"title":25691,"slug":25692,"articleIntro":25691,"category":25693},"78725 - Amortissements dérogatoires","compte-78725-amortissements-derogatoires",[25694],{"metadata":25695,"sys":25698,"fields":25705},{"tags":25696,"concepts":25697},[],[],{"space":25699,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25701,"publishedVersion":425,"revision":24,"contentType":25703,"locale":29},{"sys":25700},{"type":12,"linkType":13,"id":14},{"sys":25702},{"id":21,"type":12,"linkType":22},{"sys":25704},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25706,"metaTitle":435,"metaDescription":436,"mainTitle":25707,"subtitle":454,"heroImage":25722,"ctaButton":477,"ctaLink":478},[434],{"data":25708,"content":25709,"nodeType":410},{},[25710,25716],{"data":25711,"content":25712,"nodeType":447},{},[25713],{"data":25714,"marks":25715,"value":446,"nodeType":83},{},[],{"data":25717,"content":25718,"nodeType":105},{},[25719],{"data":25720,"marks":25721,"value":325,"nodeType":83},{},[],{"metadata":25723,"sys":25726,"fields":25731},{"tags":25724,"concepts":25725},[],[],{"space":25727,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25729,"publishedVersion":24,"revision":45,"locale":29},{"sys":25728},{"type":12,"linkType":13,"id":14},{"sys":25730},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25732},{"url":469,"details":25733,"fileName":475,"contentType":476},{"size":471,"image":25734},{"width":473,"height":474},{"sys":25736,"fields":25739},{"id":25737,"createdAt":25738},"4niKuk8E5kBQUee5vBVRQP","2025-04-25T13:20:18.691Z",{"title":25740,"slug":25741,"articleIntro":-1,"category":25742},"Compte 772 - Produits sur exercices antérieurs","compte-772-produits-sur-exercices-anterieurs",[25743],{"metadata":25744,"sys":25747,"fields":25754},{"tags":25745,"concepts":25746},[],[],{"space":25748,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25750,"publishedVersion":425,"revision":24,"contentType":25752,"locale":29},{"sys":25749},{"type":12,"linkType":13,"id":14},{"sys":25751},{"id":21,"type":12,"linkType":22},{"sys":25753},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25755,"metaTitle":435,"metaDescription":436,"mainTitle":25756,"subtitle":454,"heroImage":25771,"ctaButton":477,"ctaLink":478},[434],{"data":25757,"content":25758,"nodeType":410},{},[25759,25765],{"data":25760,"content":25761,"nodeType":447},{},[25762],{"data":25763,"marks":25764,"value":446,"nodeType":83},{},[],{"data":25766,"content":25767,"nodeType":105},{},[25768],{"data":25769,"marks":25770,"value":325,"nodeType":83},{},[],{"metadata":25772,"sys":25775,"fields":25780},{"tags":25773,"concepts":25774},[],[],{"space":25776,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25778,"publishedVersion":24,"revision":45,"locale":29},{"sys":25777},{"type":12,"linkType":13,"id":14},{"sys":25779},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25781},{"url":469,"details":25782,"fileName":475,"contentType":476},{"size":471,"image":25783},{"width":473,"height":474},{"sys":25785,"fields":25788},{"id":25786,"createdAt":25787},"7lFLfwzHVa8OO0jdzYVVLm","2025-04-25T13:19:18.654Z",{"title":25789,"slug":25790,"articleIntro":25789,"category":25791},"Compte 6026 - Emballages","compte-6026-emballages",[25792],{"metadata":25793,"sys":25796,"fields":25803},{"tags":25794,"concepts":25795},[],[],{"space":25797,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25799,"publishedVersion":425,"revision":24,"contentType":25801,"locale":29},{"sys":25798},{"type":12,"linkType":13,"id":14},{"sys":25800},{"id":21,"type":12,"linkType":22},{"sys":25802},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25804,"metaTitle":435,"metaDescription":436,"mainTitle":25805,"subtitle":454,"heroImage":25820,"ctaButton":477,"ctaLink":478},[434],{"data":25806,"content":25807,"nodeType":410},{},[25808,25814],{"data":25809,"content":25810,"nodeType":447},{},[25811],{"data":25812,"marks":25813,"value":446,"nodeType":83},{},[],{"data":25815,"content":25816,"nodeType":105},{},[25817],{"data":25818,"marks":25819,"value":325,"nodeType":83},{},[],{"metadata":25821,"sys":25824,"fields":25829},{"tags":25822,"concepts":25823},[],[],{"space":25825,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25827,"publishedVersion":24,"revision":45,"locale":29},{"sys":25826},{"type":12,"linkType":13,"id":14},{"sys":25828},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25830},{"url":469,"details":25831,"fileName":475,"contentType":476},{"size":471,"image":25832},{"width":473,"height":474},{"sys":25834,"fields":25837},{"id":25835,"createdAt":25836},"6piaUpyxLR9aByp4U8moCp","2025-05-27T13:58:19.151Z",{"title":25838,"slug":25839,"articleIntro":25838,"category":25840},"4041 - Fournisseurs - Achats d'immobilisations","compte-4041-fournisseurs-achats-d-immobilisations",[25841],{"metadata":25842,"sys":25845,"fields":25852},{"tags":25843,"concepts":25844},[],[],{"space":25846,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25848,"publishedVersion":425,"revision":24,"contentType":25850,"locale":29},{"sys":25847},{"type":12,"linkType":13,"id":14},{"sys":25849},{"id":21,"type":12,"linkType":22},{"sys":25851},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25853,"metaTitle":435,"metaDescription":436,"mainTitle":25854,"subtitle":454,"heroImage":25869,"ctaButton":477,"ctaLink":478},[434],{"data":25855,"content":25856,"nodeType":410},{},[25857,25863],{"data":25858,"content":25859,"nodeType":447},{},[25860],{"data":25861,"marks":25862,"value":446,"nodeType":83},{},[],{"data":25864,"content":25865,"nodeType":105},{},[25866],{"data":25867,"marks":25868,"value":325,"nodeType":83},{},[],{"metadata":25870,"sys":25873,"fields":25878},{"tags":25871,"concepts":25872},[],[],{"space":25874,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25876,"publishedVersion":24,"revision":45,"locale":29},{"sys":25875},{"type":12,"linkType":13,"id":14},{"sys":25877},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25879},{"url":469,"details":25880,"fileName":475,"contentType":476},{"size":471,"image":25881},{"width":473,"height":474},{"sys":25883,"fields":25886},{"id":25884,"createdAt":25885},"5tpmV4HDQw4U98OJCzwIye","2025-05-27T13:59:09.177Z",{"title":25887,"slug":25888,"articleIntro":25887,"category":25889},"4551 - Principal","compte-4551-principal",[25890],{"metadata":25891,"sys":25894,"fields":25901},{"tags":25892,"concepts":25893},[],[],{"space":25895,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25897,"publishedVersion":425,"revision":24,"contentType":25899,"locale":29},{"sys":25896},{"type":12,"linkType":13,"id":14},{"sys":25898},{"id":21,"type":12,"linkType":22},{"sys":25900},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25902,"metaTitle":435,"metaDescription":436,"mainTitle":25903,"subtitle":454,"heroImage":25918,"ctaButton":477,"ctaLink":478},[434],{"data":25904,"content":25905,"nodeType":410},{},[25906,25912],{"data":25907,"content":25908,"nodeType":447},{},[25909],{"data":25910,"marks":25911,"value":446,"nodeType":83},{},[],{"data":25913,"content":25914,"nodeType":105},{},[25915],{"data":25916,"marks":25917,"value":325,"nodeType":83},{},[],{"metadata":25919,"sys":25922,"fields":25927},{"tags":25920,"concepts":25921},[],[],{"space":25923,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25925,"publishedVersion":24,"revision":45,"locale":29},{"sys":25924},{"type":12,"linkType":13,"id":14},{"sys":25926},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25928},{"url":469,"details":25929,"fileName":475,"contentType":476},{"size":471,"image":25930},{"width":473,"height":474},{"sys":25932,"fields":25935},{"id":25933,"createdAt":25934},"3j0debptgqsNNfrocdvzCg","2025-04-25T13:20:25.716Z",{"title":25936,"slug":25937,"articleIntro":-1,"category":25938},"Compte 758 - Produits divers de gestion courante","compte-758-produits-divers-de-gestion-courante",[25939],{"metadata":25940,"sys":25943,"fields":25950},{"tags":25941,"concepts":25942},[],[],{"space":25944,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25946,"publishedVersion":425,"revision":24,"contentType":25948,"locale":29},{"sys":25945},{"type":12,"linkType":13,"id":14},{"sys":25947},{"id":21,"type":12,"linkType":22},{"sys":25949},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":25951,"metaTitle":435,"metaDescription":436,"mainTitle":25952,"subtitle":454,"heroImage":25967,"ctaButton":477,"ctaLink":478},[434],{"data":25953,"content":25954,"nodeType":410},{},[25955,25961],{"data":25956,"content":25957,"nodeType":447},{},[25958],{"data":25959,"marks":25960,"value":446,"nodeType":83},{},[],{"data":25962,"content":25963,"nodeType":105},{},[25964],{"data":25965,"marks":25966,"value":325,"nodeType":83},{},[],{"metadata":25968,"sys":25971,"fields":25976},{"tags":25969,"concepts":25970},[],[],{"space":25972,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":25974,"publishedVersion":24,"revision":45,"locale":29},{"sys":25973},{"type":12,"linkType":13,"id":14},{"sys":25975},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":25977},{"url":469,"details":25978,"fileName":475,"contentType":476},{"size":471,"image":25979},{"width":473,"height":474},{"sys":25981,"fields":25984},{"id":25982,"createdAt":25983},"5NH3jHlLIuilj4NzBc7RjP","2025-04-25T13:19:52.134Z",{"title":25985,"slug":25986,"articleIntro":25985,"category":25987},"Compte 6414 - Indemnités et avantages divers","compte-6414-indemnites-et-avantages-divers",[25988],{"metadata":25989,"sys":25992,"fields":25999},{"tags":25990,"concepts":25991},[],[],{"space":25993,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":25995,"publishedVersion":425,"revision":24,"contentType":25997,"locale":29},{"sys":25994},{"type":12,"linkType":13,"id":14},{"sys":25996},{"id":21,"type":12,"linkType":22},{"sys":25998},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26000,"metaTitle":435,"metaDescription":436,"mainTitle":26001,"subtitle":454,"heroImage":26016,"ctaButton":477,"ctaLink":478},[434],{"data":26002,"content":26003,"nodeType":410},{},[26004,26010],{"data":26005,"content":26006,"nodeType":447},{},[26007],{"data":26008,"marks":26009,"value":446,"nodeType":83},{},[],{"data":26011,"content":26012,"nodeType":105},{},[26013],{"data":26014,"marks":26015,"value":325,"nodeType":83},{},[],{"metadata":26017,"sys":26020,"fields":26025},{"tags":26018,"concepts":26019},[],[],{"space":26021,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26023,"publishedVersion":24,"revision":45,"locale":29},{"sys":26022},{"type":12,"linkType":13,"id":14},{"sys":26024},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26026},{"url":469,"details":26027,"fileName":475,"contentType":476},{"size":471,"image":26028},{"width":473,"height":474},{"sys":26030,"fields":26033},{"id":26031,"createdAt":26032},"3S2lpCut30xptcPioRwVQ6","2025-05-27T13:57:19.085Z",{"title":26034,"slug":26035,"articleIntro":26034,"category":26036},"238 - Avances et acomptes versés sur commandes d'immobilisations corporelles","compte-238-avances-et-acomptes-verses-sur-commandes-d-immobilisations-corporelles",[26037],{"metadata":26038,"sys":26041,"fields":26048},{"tags":26039,"concepts":26040},[],[],{"space":26042,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26044,"publishedVersion":425,"revision":24,"contentType":26046,"locale":29},{"sys":26043},{"type":12,"linkType":13,"id":14},{"sys":26045},{"id":21,"type":12,"linkType":22},{"sys":26047},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26049,"metaTitle":435,"metaDescription":436,"mainTitle":26050,"subtitle":454,"heroImage":26065,"ctaButton":477,"ctaLink":478},[434],{"data":26051,"content":26052,"nodeType":410},{},[26053,26059],{"data":26054,"content":26055,"nodeType":447},{},[26056],{"data":26057,"marks":26058,"value":446,"nodeType":83},{},[],{"data":26060,"content":26061,"nodeType":105},{},[26062],{"data":26063,"marks":26064,"value":325,"nodeType":83},{},[],{"metadata":26066,"sys":26069,"fields":26074},{"tags":26067,"concepts":26068},[],[],{"space":26070,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26072,"publishedVersion":24,"revision":45,"locale":29},{"sys":26071},{"type":12,"linkType":13,"id":14},{"sys":26073},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26075},{"url":469,"details":26076,"fileName":475,"contentType":476},{"size":471,"image":26077},{"width":473,"height":474},{"sys":26079,"fields":26082},{"id":26080,"createdAt":26081},"790ldtIqa5XGzD7XRLPLah","2025-05-27T14:01:09.333Z",{"title":26083,"slug":26084,"articleIntro":26083,"category":26085},"613 - Locations","compte-613-locations",[26086],{"metadata":26087,"sys":26090,"fields":26097},{"tags":26088,"concepts":26089},[],[],{"space":26091,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26093,"publishedVersion":425,"revision":24,"contentType":26095,"locale":29},{"sys":26092},{"type":12,"linkType":13,"id":14},{"sys":26094},{"id":21,"type":12,"linkType":22},{"sys":26096},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26098,"metaTitle":435,"metaDescription":436,"mainTitle":26099,"subtitle":454,"heroImage":26114,"ctaButton":477,"ctaLink":478},[434],{"data":26100,"content":26101,"nodeType":410},{},[26102,26108],{"data":26103,"content":26104,"nodeType":447},{},[26105],{"data":26106,"marks":26107,"value":446,"nodeType":83},{},[],{"data":26109,"content":26110,"nodeType":105},{},[26111],{"data":26112,"marks":26113,"value":325,"nodeType":83},{},[],{"metadata":26115,"sys":26118,"fields":26123},{"tags":26116,"concepts":26117},[],[],{"space":26119,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26121,"publishedVersion":24,"revision":45,"locale":29},{"sys":26120},{"type":12,"linkType":13,"id":14},{"sys":26122},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26124},{"url":469,"details":26125,"fileName":475,"contentType":476},{"size":471,"image":26126},{"width":473,"height":474},{"sys":26128,"fields":26131},{"id":26129,"createdAt":26130},"3au8sJKyGLoTV5Ws1VoaHR","2025-05-27T14:02:29.325Z",{"title":26132,"slug":26133,"articleIntro":26132,"category":26134},"6714 - Créances devenues irrécouvrables dans l'exercice","compte-6714-creances-devenues-irrecouvrables-dans-l-exercice",[26135],{"metadata":26136,"sys":26139,"fields":26146},{"tags":26137,"concepts":26138},[],[],{"space":26140,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26142,"publishedVersion":425,"revision":24,"contentType":26144,"locale":29},{"sys":26141},{"type":12,"linkType":13,"id":14},{"sys":26143},{"id":21,"type":12,"linkType":22},{"sys":26145},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26147,"metaTitle":435,"metaDescription":436,"mainTitle":26148,"subtitle":454,"heroImage":26163,"ctaButton":477,"ctaLink":478},[434],{"data":26149,"content":26150,"nodeType":410},{},[26151,26157],{"data":26152,"content":26153,"nodeType":447},{},[26154],{"data":26155,"marks":26156,"value":446,"nodeType":83},{},[],{"data":26158,"content":26159,"nodeType":105},{},[26160],{"data":26161,"marks":26162,"value":325,"nodeType":83},{},[],{"metadata":26164,"sys":26167,"fields":26172},{"tags":26165,"concepts":26166},[],[],{"space":26168,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26170,"publishedVersion":24,"revision":45,"locale":29},{"sys":26169},{"type":12,"linkType":13,"id":14},{"sys":26171},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26173},{"url":469,"details":26174,"fileName":475,"contentType":476},{"size":471,"image":26175},{"width":473,"height":474},{"sys":26177,"fields":26180},{"id":26178,"createdAt":26179},"7pS2m97dVtpBVm4jyE4uwP","2025-04-25T13:17:48.602Z",{"title":26181,"slug":26182,"articleIntro":26181,"category":26183},"Compte 101 - Capital","compte-101-capital",[26184],{"metadata":26185,"sys":26188,"fields":26195},{"tags":26186,"concepts":26187},[],[],{"space":26189,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26191,"publishedVersion":425,"revision":24,"contentType":26193,"locale":29},{"sys":26190},{"type":12,"linkType":13,"id":14},{"sys":26192},{"id":21,"type":12,"linkType":22},{"sys":26194},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26196,"metaTitle":435,"metaDescription":436,"mainTitle":26197,"subtitle":454,"heroImage":26212,"ctaButton":477,"ctaLink":478},[434],{"data":26198,"content":26199,"nodeType":410},{},[26200,26206],{"data":26201,"content":26202,"nodeType":447},{},[26203],{"data":26204,"marks":26205,"value":446,"nodeType":83},{},[],{"data":26207,"content":26208,"nodeType":105},{},[26209],{"data":26210,"marks":26211,"value":325,"nodeType":83},{},[],{"metadata":26213,"sys":26216,"fields":26221},{"tags":26214,"concepts":26215},[],[],{"space":26217,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26219,"publishedVersion":24,"revision":45,"locale":29},{"sys":26218},{"type":12,"linkType":13,"id":14},{"sys":26220},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26222},{"url":469,"details":26223,"fileName":475,"contentType":476},{"size":471,"image":26224},{"width":473,"height":474},{"sys":26226,"fields":26229},{"id":26227,"createdAt":26228},"6uKtL9HZBUI8MzyWAqB8r7","2025-05-27T14:00:59.251Z",{"title":26230,"slug":26231,"articleIntro":26230,"category":26232},"6091 - de matières premières (et fournitures)","compte-6091-de-matieres-premieres-et-fournitures",[26233],{"metadata":26234,"sys":26237,"fields":26244},{"tags":26235,"concepts":26236},[],[],{"space":26238,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26240,"publishedVersion":425,"revision":24,"contentType":26242,"locale":29},{"sys":26239},{"type":12,"linkType":13,"id":14},{"sys":26241},{"id":21,"type":12,"linkType":22},{"sys":26243},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26245,"metaTitle":435,"metaDescription":436,"mainTitle":26246,"subtitle":454,"heroImage":26261,"ctaButton":477,"ctaLink":478},[434],{"data":26247,"content":26248,"nodeType":410},{},[26249,26255],{"data":26250,"content":26251,"nodeType":447},{},[26252],{"data":26253,"marks":26254,"value":446,"nodeType":83},{},[],{"data":26256,"content":26257,"nodeType":105},{},[26258],{"data":26259,"marks":26260,"value":325,"nodeType":83},{},[],{"metadata":26262,"sys":26265,"fields":26270},{"tags":26263,"concepts":26264},[],[],{"space":26266,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26268,"publishedVersion":24,"revision":45,"locale":29},{"sys":26267},{"type":12,"linkType":13,"id":14},{"sys":26269},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26271},{"url":469,"details":26272,"fileName":475,"contentType":476},{"size":471,"image":26273},{"width":473,"height":474},{"sys":26275,"fields":26278},{"id":26276,"createdAt":26277},"11spHoa8HOrv89IrIqQNUW","2025-05-27T13:56:29.105Z",{"title":26279,"slug":26280,"articleIntro":26279,"category":26281},"166 - Participation des salariés aux résultats","compte-166-participation-des-salaries-aux-resultats",[26282],{"metadata":26283,"sys":26286,"fields":26293},{"tags":26284,"concepts":26285},[],[],{"space":26287,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26289,"publishedVersion":425,"revision":24,"contentType":26291,"locale":29},{"sys":26288},{"type":12,"linkType":13,"id":14},{"sys":26290},{"id":21,"type":12,"linkType":22},{"sys":26292},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26294,"metaTitle":435,"metaDescription":436,"mainTitle":26295,"subtitle":454,"heroImage":26310,"ctaButton":477,"ctaLink":478},[434],{"data":26296,"content":26297,"nodeType":410},{},[26298,26304],{"data":26299,"content":26300,"nodeType":447},{},[26301],{"data":26302,"marks":26303,"value":446,"nodeType":83},{},[],{"data":26305,"content":26306,"nodeType":105},{},[26307],{"data":26308,"marks":26309,"value":325,"nodeType":83},{},[],{"metadata":26311,"sys":26314,"fields":26319},{"tags":26312,"concepts":26313},[],[],{"space":26315,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26317,"publishedVersion":24,"revision":45,"locale":29},{"sys":26316},{"type":12,"linkType":13,"id":14},{"sys":26318},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26320},{"url":469,"details":26321,"fileName":475,"contentType":476},{"size":471,"image":26322},{"width":473,"height":474},{"sys":26324,"fields":26327},{"id":26325,"createdAt":26326},"4x6fPUlfBXGsHTudUmoeHU","2025-04-25T13:18:40.348Z",{"title":26328,"slug":26329,"articleIntro":26328,"category":26330},"Compte 437 - Autres organismes sociaux","compte-437-autres-organismes-sociaux",[26331],{"metadata":26332,"sys":26335,"fields":26342},{"tags":26333,"concepts":26334},[],[],{"space":26336,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26338,"publishedVersion":425,"revision":24,"contentType":26340,"locale":29},{"sys":26337},{"type":12,"linkType":13,"id":14},{"sys":26339},{"id":21,"type":12,"linkType":22},{"sys":26341},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26343,"metaTitle":435,"metaDescription":436,"mainTitle":26344,"subtitle":454,"heroImage":26359,"ctaButton":477,"ctaLink":478},[434],{"data":26345,"content":26346,"nodeType":410},{},[26347,26353],{"data":26348,"content":26349,"nodeType":447},{},[26350],{"data":26351,"marks":26352,"value":446,"nodeType":83},{},[],{"data":26354,"content":26355,"nodeType":105},{},[26356],{"data":26357,"marks":26358,"value":325,"nodeType":83},{},[],{"metadata":26360,"sys":26363,"fields":26368},{"tags":26361,"concepts":26362},[],[],{"space":26364,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26366,"publishedVersion":24,"revision":45,"locale":29},{"sys":26365},{"type":12,"linkType":13,"id":14},{"sys":26367},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26369},{"url":469,"details":26370,"fileName":475,"contentType":476},{"size":471,"image":26371},{"width":473,"height":474},{"sys":26373,"fields":26376},{"id":26374,"createdAt":26375},"2JQTZc48johRgdSnAOK570","2025-04-25T13:20:17.102Z",{"title":26377,"slug":26378,"articleIntro":-1,"category":26379},"Compte 7516 - Droits d'auteurs et de reproduction","compte-7516-droits-d-auteurs-et-de-reproduction",[26380],{"metadata":26381,"sys":26384,"fields":26391},{"tags":26382,"concepts":26383},[],[],{"space":26385,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26387,"publishedVersion":425,"revision":24,"contentType":26389,"locale":29},{"sys":26386},{"type":12,"linkType":13,"id":14},{"sys":26388},{"id":21,"type":12,"linkType":22},{"sys":26390},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26392,"metaTitle":435,"metaDescription":436,"mainTitle":26393,"subtitle":454,"heroImage":26408,"ctaButton":477,"ctaLink":478},[434],{"data":26394,"content":26395,"nodeType":410},{},[26396,26402],{"data":26397,"content":26398,"nodeType":447},{},[26399],{"data":26400,"marks":26401,"value":446,"nodeType":83},{},[],{"data":26403,"content":26404,"nodeType":105},{},[26405],{"data":26406,"marks":26407,"value":325,"nodeType":83},{},[],{"metadata":26409,"sys":26412,"fields":26417},{"tags":26410,"concepts":26411},[],[],{"space":26413,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26415,"publishedVersion":24,"revision":45,"locale":29},{"sys":26414},{"type":12,"linkType":13,"id":14},{"sys":26416},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26418},{"url":469,"details":26419,"fileName":475,"contentType":476},{"size":471,"image":26420},{"width":473,"height":474},{"sys":26422,"fields":26425},{"id":26423,"createdAt":26424},"2ViKPFX5D8w8KXq1i7s3cS","2025-05-27T14:02:09.289Z",{"title":26426,"slug":26427,"articleIntro":26426,"category":26428},"6541 - Créances de l'exercice","compte-6541-creances-de-l-exercice",[26429],{"metadata":26430,"sys":26433,"fields":26440},{"tags":26431,"concepts":26432},[],[],{"space":26434,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26436,"publishedVersion":425,"revision":24,"contentType":26438,"locale":29},{"sys":26435},{"type":12,"linkType":13,"id":14},{"sys":26437},{"id":21,"type":12,"linkType":22},{"sys":26439},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26441,"metaTitle":435,"metaDescription":436,"mainTitle":26442,"subtitle":454,"heroImage":26457,"ctaButton":477,"ctaLink":478},[434],{"data":26443,"content":26444,"nodeType":410},{},[26445,26451],{"data":26446,"content":26447,"nodeType":447},{},[26448],{"data":26449,"marks":26450,"value":446,"nodeType":83},{},[],{"data":26452,"content":26453,"nodeType":105},{},[26454],{"data":26455,"marks":26456,"value":325,"nodeType":83},{},[],{"metadata":26458,"sys":26461,"fields":26466},{"tags":26459,"concepts":26460},[],[],{"space":26462,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26464,"publishedVersion":24,"revision":45,"locale":29},{"sys":26463},{"type":12,"linkType":13,"id":14},{"sys":26465},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26467},{"url":469,"details":26468,"fileName":475,"contentType":476},{"size":471,"image":26469},{"width":473,"height":474},{"sys":26471,"fields":26474},{"id":26472,"createdAt":26473},"4zxG9TAHdEp0Ri44JMKTcF","2025-04-25T13:19:12.103Z",{"title":26475,"slug":26476,"articleIntro":26475,"category":26477},"Compte 501 - Parts dans les entreprises liées","compte-501-parts-dans-les-entreprises-liees",[26478],{"metadata":26479,"sys":26482,"fields":26489},{"tags":26480,"concepts":26481},[],[],{"space":26483,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26485,"publishedVersion":425,"revision":24,"contentType":26487,"locale":29},{"sys":26484},{"type":12,"linkType":13,"id":14},{"sys":26486},{"id":21,"type":12,"linkType":22},{"sys":26488},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26490,"metaTitle":435,"metaDescription":436,"mainTitle":26491,"subtitle":454,"heroImage":26506,"ctaButton":477,"ctaLink":478},[434],{"data":26492,"content":26493,"nodeType":410},{},[26494,26500],{"data":26495,"content":26496,"nodeType":447},{},[26497],{"data":26498,"marks":26499,"value":446,"nodeType":83},{},[],{"data":26501,"content":26502,"nodeType":105},{},[26503],{"data":26504,"marks":26505,"value":325,"nodeType":83},{},[],{"metadata":26507,"sys":26510,"fields":26515},{"tags":26508,"concepts":26509},[],[],{"space":26511,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26513,"publishedVersion":24,"revision":45,"locale":29},{"sys":26512},{"type":12,"linkType":13,"id":14},{"sys":26514},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26516},{"url":469,"details":26517,"fileName":475,"contentType":476},{"size":471,"image":26518},{"width":473,"height":474},{"sys":26520,"fields":26522},{"id":26521,"createdAt":10055},"2AsCehfNKF5belxwySwOk8",{"title":26523,"slug":26524,"articleIntro":26523,"category":26525},"2611 - Actions","compte-2611-actions",[26526],{"metadata":26527,"sys":26530,"fields":26537},{"tags":26528,"concepts":26529},[],[],{"space":26531,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26533,"publishedVersion":425,"revision":24,"contentType":26535,"locale":29},{"sys":26532},{"type":12,"linkType":13,"id":14},{"sys":26534},{"id":21,"type":12,"linkType":22},{"sys":26536},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26538,"metaTitle":435,"metaDescription":436,"mainTitle":26539,"subtitle":454,"heroImage":26554,"ctaButton":477,"ctaLink":478},[434],{"data":26540,"content":26541,"nodeType":410},{},[26542,26548],{"data":26543,"content":26544,"nodeType":447},{},[26545],{"data":26546,"marks":26547,"value":446,"nodeType":83},{},[],{"data":26549,"content":26550,"nodeType":105},{},[26551],{"data":26552,"marks":26553,"value":325,"nodeType":83},{},[],{"metadata":26555,"sys":26558,"fields":26563},{"tags":26556,"concepts":26557},[],[],{"space":26559,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26561,"publishedVersion":24,"revision":45,"locale":29},{"sys":26560},{"type":12,"linkType":13,"id":14},{"sys":26562},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26564},{"url":469,"details":26565,"fileName":475,"contentType":476},{"size":471,"image":26566},{"width":473,"height":474},{"sys":26568,"fields":26571},{"id":26569,"createdAt":26570},"51ZLjThhcJNRskm8Y9MzAH","2025-04-25T13:19:02.278Z",{"title":26572,"slug":26573,"articleIntro":26572,"category":26574},"Compte 4762 - Différence de conversion - Actif : Augmentation de dettes","compte-4762-difference-de-conversion-actif-augmentation-de-dettes",[26575],{"metadata":26576,"sys":26579,"fields":26586},{"tags":26577,"concepts":26578},[],[],{"space":26580,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26582,"publishedVersion":425,"revision":24,"contentType":26584,"locale":29},{"sys":26581},{"type":12,"linkType":13,"id":14},{"sys":26583},{"id":21,"type":12,"linkType":22},{"sys":26585},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26587,"metaTitle":435,"metaDescription":436,"mainTitle":26588,"subtitle":454,"heroImage":26603,"ctaButton":477,"ctaLink":478},[434],{"data":26589,"content":26590,"nodeType":410},{},[26591,26597],{"data":26592,"content":26593,"nodeType":447},{},[26594],{"data":26595,"marks":26596,"value":446,"nodeType":83},{},[],{"data":26598,"content":26599,"nodeType":105},{},[26600],{"data":26601,"marks":26602,"value":325,"nodeType":83},{},[],{"metadata":26604,"sys":26607,"fields":26612},{"tags":26605,"concepts":26606},[],[],{"space":26608,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26610,"publishedVersion":24,"revision":45,"locale":29},{"sys":26609},{"type":12,"linkType":13,"id":14},{"sys":26611},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26613},{"url":469,"details":26614,"fileName":475,"contentType":476},{"size":471,"image":26615},{"width":473,"height":474},{"sys":26617,"fields":26620},{"id":26618,"createdAt":26619},"gPHPIPKru8HIlvG3i1Sdh","2025-05-27T14:01:29.334Z",{"title":26621,"slug":26622,"articleIntro":26621,"category":26623},"6248 - Divers","compte-6248-divers",[26624],{"metadata":26625,"sys":26628,"fields":26635},{"tags":26626,"concepts":26627},[],[],{"space":26629,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26631,"publishedVersion":425,"revision":24,"contentType":26633,"locale":29},{"sys":26630},{"type":12,"linkType":13,"id":14},{"sys":26632},{"id":21,"type":12,"linkType":22},{"sys":26634},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26636,"metaTitle":435,"metaDescription":436,"mainTitle":26637,"subtitle":454,"heroImage":26652,"ctaButton":477,"ctaLink":478},[434],{"data":26638,"content":26639,"nodeType":410},{},[26640,26646],{"data":26641,"content":26642,"nodeType":447},{},[26643],{"data":26644,"marks":26645,"value":446,"nodeType":83},{},[],{"data":26647,"content":26648,"nodeType":105},{},[26649],{"data":26650,"marks":26651,"value":325,"nodeType":83},{},[],{"metadata":26653,"sys":26656,"fields":26661},{"tags":26654,"concepts":26655},[],[],{"space":26657,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26659,"publishedVersion":24,"revision":45,"locale":29},{"sys":26658},{"type":12,"linkType":13,"id":14},{"sys":26660},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26662},{"url":469,"details":26663,"fileName":475,"contentType":476},{"size":471,"image":26664},{"width":473,"height":474},{"sys":26666,"fields":26669},{"id":26667,"createdAt":26668},"WIuEn3gLcj52jc2WJbFA9","2025-04-25T13:18:30.488Z",{"title":26670,"slug":26671,"articleIntro":26670,"category":26672},"Compte 4098 - Avoirs à recevoir","compte-4098-avoirs-a-recevoir",[26673],{"metadata":26674,"sys":26677,"fields":26684},{"tags":26675,"concepts":26676},[],[],{"space":26678,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26680,"publishedVersion":425,"revision":24,"contentType":26682,"locale":29},{"sys":26679},{"type":12,"linkType":13,"id":14},{"sys":26681},{"id":21,"type":12,"linkType":22},{"sys":26683},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26685,"metaTitle":435,"metaDescription":436,"mainTitle":26686,"subtitle":454,"heroImage":26701,"ctaButton":477,"ctaLink":478},[434],{"data":26687,"content":26688,"nodeType":410},{},[26689,26695],{"data":26690,"content":26691,"nodeType":447},{},[26692],{"data":26693,"marks":26694,"value":446,"nodeType":83},{},[],{"data":26696,"content":26697,"nodeType":105},{},[26698],{"data":26699,"marks":26700,"value":325,"nodeType":83},{},[],{"metadata":26702,"sys":26705,"fields":26710},{"tags":26703,"concepts":26704},[],[],{"space":26706,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26708,"publishedVersion":24,"revision":45,"locale":29},{"sys":26707},{"type":12,"linkType":13,"id":14},{"sys":26709},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26711},{"url":469,"details":26712,"fileName":475,"contentType":476},{"size":471,"image":26713},{"width":473,"height":474},{"sys":26715,"fields":26718},{"id":26716,"createdAt":26717},"2By44y6KHZrQ56m1y8ODCt","2025-04-25T13:19:34.123Z",{"title":26719,"slug":26720,"articleIntro":26719,"category":26721},"Compte 617 - Études et recherches","compte-617-etudes-et-recherches",[26722],{"metadata":26723,"sys":26726,"fields":26733},{"tags":26724,"concepts":26725},[],[],{"space":26727,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26729,"publishedVersion":425,"revision":24,"contentType":26731,"locale":29},{"sys":26728},{"type":12,"linkType":13,"id":14},{"sys":26730},{"id":21,"type":12,"linkType":22},{"sys":26732},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26734,"metaTitle":435,"metaDescription":436,"mainTitle":26735,"subtitle":454,"heroImage":26750,"ctaButton":477,"ctaLink":478},[434],{"data":26736,"content":26737,"nodeType":410},{},[26738,26744],{"data":26739,"content":26740,"nodeType":447},{},[26741],{"data":26742,"marks":26743,"value":446,"nodeType":83},{},[],{"data":26745,"content":26746,"nodeType":105},{},[26747],{"data":26748,"marks":26749,"value":325,"nodeType":83},{},[],{"metadata":26751,"sys":26754,"fields":26759},{"tags":26752,"concepts":26753},[],[],{"space":26755,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26757,"publishedVersion":24,"revision":45,"locale":29},{"sys":26756},{"type":12,"linkType":13,"id":14},{"sys":26758},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26760},{"url":469,"details":26761,"fileName":475,"contentType":476},{"size":471,"image":26762},{"width":473,"height":474},{"sys":26764,"fields":26767},{"id":26765,"createdAt":26766},"7IBe6nKwRrLxgAtvLqW6c3","2025-04-25T13:19:05.565Z",{"title":26768,"slug":26769,"articleIntro":-1,"category":26770},"Compte 467 - Autres comptes débiteurs ou créditeurs","compte-467-autres-comptes-debiteurs-ou-creditieurs",[26771],{"metadata":26772,"sys":26775,"fields":26782},{"tags":26773,"concepts":26774},[],[],{"space":26776,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26778,"publishedVersion":425,"revision":24,"contentType":26780,"locale":29},{"sys":26777},{"type":12,"linkType":13,"id":14},{"sys":26779},{"id":21,"type":12,"linkType":22},{"sys":26781},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26783,"metaTitle":435,"metaDescription":436,"mainTitle":26784,"subtitle":454,"heroImage":26799,"ctaButton":477,"ctaLink":478},[434],{"data":26785,"content":26786,"nodeType":410},{},[26787,26793],{"data":26788,"content":26789,"nodeType":447},{},[26790],{"data":26791,"marks":26792,"value":446,"nodeType":83},{},[],{"data":26794,"content":26795,"nodeType":105},{},[26796],{"data":26797,"marks":26798,"value":325,"nodeType":83},{},[],{"metadata":26800,"sys":26803,"fields":26808},{"tags":26801,"concepts":26802},[],[],{"space":26804,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26806,"publishedVersion":24,"revision":45,"locale":29},{"sys":26805},{"type":12,"linkType":13,"id":14},{"sys":26807},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26809},{"url":469,"details":26810,"fileName":475,"contentType":476},{"size":471,"image":26811},{"width":473,"height":474},{"sys":26813,"fields":26816},{"id":26814,"createdAt":26815},"4pUBVfPvOgdyxTVRydWOQ8","2025-04-25T13:17:50.382Z",{"title":26817,"slug":26818,"articleIntro":26817,"category":26819},"Compte 108 - Compte de l'exploitant","compte-108---compte-de-l-exploitant",[26820],{"metadata":26821,"sys":26824,"fields":26831},{"tags":26822,"concepts":26823},[],[],{"space":26825,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26827,"publishedVersion":425,"revision":24,"contentType":26829,"locale":29},{"sys":26826},{"type":12,"linkType":13,"id":14},{"sys":26828},{"id":21,"type":12,"linkType":22},{"sys":26830},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26832,"metaTitle":435,"metaDescription":436,"mainTitle":26833,"subtitle":454,"heroImage":26848,"ctaButton":477,"ctaLink":478},[434],{"data":26834,"content":26835,"nodeType":410},{},[26836,26842],{"data":26837,"content":26838,"nodeType":447},{},[26839],{"data":26840,"marks":26841,"value":446,"nodeType":83},{},[],{"data":26843,"content":26844,"nodeType":105},{},[26845],{"data":26846,"marks":26847,"value":325,"nodeType":83},{},[],{"metadata":26849,"sys":26852,"fields":26857},{"tags":26850,"concepts":26851},[],[],{"space":26853,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26855,"publishedVersion":24,"revision":45,"locale":29},{"sys":26854},{"type":12,"linkType":13,"id":14},{"sys":26856},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26858},{"url":469,"details":26859,"fileName":475,"contentType":476},{"size":471,"image":26860},{"width":473,"height":474},{"sys":26862,"fields":26865},{"id":26863,"createdAt":26864},"1bH14tpcyuhvX19ogSaKAe","2025-04-25T13:18:40.355Z",{"title":26866,"slug":26867,"articleIntro":26866,"category":26868},"Compte 42 - Personnel et comptes rattachés","compte-42-personnel-et-comptes-rattaches",[26869],{"metadata":26870,"sys":26873,"fields":26880},{"tags":26871,"concepts":26872},[],[],{"space":26874,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26876,"publishedVersion":425,"revision":24,"contentType":26878,"locale":29},{"sys":26875},{"type":12,"linkType":13,"id":14},{"sys":26877},{"id":21,"type":12,"linkType":22},{"sys":26879},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26881,"metaTitle":435,"metaDescription":436,"mainTitle":26882,"subtitle":454,"heroImage":26897,"ctaButton":477,"ctaLink":478},[434],{"data":26883,"content":26884,"nodeType":410},{},[26885,26891],{"data":26886,"content":26887,"nodeType":447},{},[26888],{"data":26889,"marks":26890,"value":446,"nodeType":83},{},[],{"data":26892,"content":26893,"nodeType":105},{},[26894],{"data":26895,"marks":26896,"value":325,"nodeType":83},{},[],{"metadata":26898,"sys":26901,"fields":26906},{"tags":26899,"concepts":26900},[],[],{"space":26902,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26904,"publishedVersion":24,"revision":45,"locale":29},{"sys":26903},{"type":12,"linkType":13,"id":14},{"sys":26905},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26907},{"url":469,"details":26908,"fileName":475,"contentType":476},{"size":471,"image":26909},{"width":473,"height":474},{"sys":26911,"fields":26914},{"id":26912,"createdAt":26913},"4I1nHHVNNhDxverSk5qEpA","2025-05-27T14:01:59.334Z",{"title":26915,"slug":26916,"articleIntro":26915,"category":26917},"6452 - Cotisations aux mutuelles","compte-6452-cotisations-aux-mutuelles",[26918],{"metadata":26919,"sys":26922,"fields":26929},{"tags":26920,"concepts":26921},[],[],{"space":26923,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26925,"publishedVersion":425,"revision":24,"contentType":26927,"locale":29},{"sys":26924},{"type":12,"linkType":13,"id":14},{"sys":26926},{"id":21,"type":12,"linkType":22},{"sys":26928},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26930,"metaTitle":435,"metaDescription":436,"mainTitle":26931,"subtitle":454,"heroImage":26946,"ctaButton":477,"ctaLink":478},[434],{"data":26932,"content":26933,"nodeType":410},{},[26934,26940],{"data":26935,"content":26936,"nodeType":447},{},[26937],{"data":26938,"marks":26939,"value":446,"nodeType":83},{},[],{"data":26941,"content":26942,"nodeType":105},{},[26943],{"data":26944,"marks":26945,"value":325,"nodeType":83},{},[],{"metadata":26947,"sys":26950,"fields":26955},{"tags":26948,"concepts":26949},[],[],{"space":26951,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":26953,"publishedVersion":24,"revision":45,"locale":29},{"sys":26952},{"type":12,"linkType":13,"id":14},{"sys":26954},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":26956},{"url":469,"details":26957,"fileName":475,"contentType":476},{"size":471,"image":26958},{"width":473,"height":474},{"sys":26960,"fields":26963},{"id":26961,"createdAt":26962},"7ONxXni2jExMrGEVs3ZGc","2025-05-27T13:58:29.142Z",{"title":26964,"slug":26965,"articleIntro":26964,"category":26966},"4097 - Fournisseurs - Autres avoirs","compte-4097-fournisseurs-autres-avoirs",[26967],{"metadata":26968,"sys":26971,"fields":26978},{"tags":26969,"concepts":26970},[],[],{"space":26972,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":26974,"publishedVersion":425,"revision":24,"contentType":26976,"locale":29},{"sys":26973},{"type":12,"linkType":13,"id":14},{"sys":26975},{"id":21,"type":12,"linkType":22},{"sys":26977},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":26979,"metaTitle":435,"metaDescription":436,"mainTitle":26980,"subtitle":454,"heroImage":26995,"ctaButton":477,"ctaLink":478},[434],{"data":26981,"content":26982,"nodeType":410},{},[26983,26989],{"data":26984,"content":26985,"nodeType":447},{},[26986],{"data":26987,"marks":26988,"value":446,"nodeType":83},{},[],{"data":26990,"content":26991,"nodeType":105},{},[26992],{"data":26993,"marks":26994,"value":325,"nodeType":83},{},[],{"metadata":26996,"sys":26999,"fields":27004},{"tags":26997,"concepts":26998},[],[],{"space":27000,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27002,"publishedVersion":24,"revision":45,"locale":29},{"sys":27001},{"type":12,"linkType":13,"id":14},{"sys":27003},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27005},{"url":469,"details":27006,"fileName":475,"contentType":476},{"size":471,"image":27007},{"width":473,"height":474},{"sys":27009,"fields":27012},{"id":27010,"createdAt":27011},"31Zwoxhx9nozh0YQCX7kH7","2025-05-27T13:57:49.103Z",{"title":27013,"slug":27014,"articleIntro":27013,"category":27015},"2818 - Autres immobilisations corporelles (même ventilation que celle du compte 218)","compte-2818-autres-immobilisations-corporelles-meme-ventilation-que-celle-du-compte-218",[27016],{"metadata":27017,"sys":27020,"fields":27027},{"tags":27018,"concepts":27019},[],[],{"space":27021,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27023,"publishedVersion":425,"revision":24,"contentType":27025,"locale":29},{"sys":27022},{"type":12,"linkType":13,"id":14},{"sys":27024},{"id":21,"type":12,"linkType":22},{"sys":27026},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27028,"metaTitle":435,"metaDescription":436,"mainTitle":27029,"subtitle":454,"heroImage":27044,"ctaButton":477,"ctaLink":478},[434],{"data":27030,"content":27031,"nodeType":410},{},[27032,27038],{"data":27033,"content":27034,"nodeType":447},{},[27035],{"data":27036,"marks":27037,"value":446,"nodeType":83},{},[],{"data":27039,"content":27040,"nodeType":105},{},[27041],{"data":27042,"marks":27043,"value":325,"nodeType":83},{},[],{"metadata":27045,"sys":27048,"fields":27053},{"tags":27046,"concepts":27047},[],[],{"space":27049,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27051,"publishedVersion":24,"revision":45,"locale":29},{"sys":27050},{"type":12,"linkType":13,"id":14},{"sys":27052},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27054},{"url":469,"details":27055,"fileName":475,"contentType":476},{"size":471,"image":27056},{"width":473,"height":474},{"sys":27058,"fields":27061},{"id":27059,"createdAt":27060},"65Y6maelSU4HGE6YMng2yj","2025-04-25T13:18:48.559Z",{"title":27062,"slug":27063,"articleIntro":27062,"category":27064},"Compte 447 - Autres impôts, taxes et versements assimilés","compte-447-autres-impots-taxes-et-versements-assimiles",[27065],{"metadata":27066,"sys":27069,"fields":27076},{"tags":27067,"concepts":27068},[],[],{"space":27070,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27072,"publishedVersion":425,"revision":24,"contentType":27074,"locale":29},{"sys":27071},{"type":12,"linkType":13,"id":14},{"sys":27073},{"id":21,"type":12,"linkType":22},{"sys":27075},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27077,"metaTitle":435,"metaDescription":436,"mainTitle":27078,"subtitle":454,"heroImage":27093,"ctaButton":477,"ctaLink":478},[434],{"data":27079,"content":27080,"nodeType":410},{},[27081,27087],{"data":27082,"content":27083,"nodeType":447},{},[27084],{"data":27085,"marks":27086,"value":446,"nodeType":83},{},[],{"data":27088,"content":27089,"nodeType":105},{},[27090],{"data":27091,"marks":27092,"value":325,"nodeType":83},{},[],{"metadata":27094,"sys":27097,"fields":27102},{"tags":27095,"concepts":27096},[],[],{"space":27098,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27100,"publishedVersion":24,"revision":45,"locale":29},{"sys":27099},{"type":12,"linkType":13,"id":14},{"sys":27101},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27103},{"url":469,"details":27104,"fileName":475,"contentType":476},{"size":471,"image":27105},{"width":473,"height":474},{"sys":27107,"fields":27110},{"id":27108,"createdAt":27109},"4jhiHIzkM7bISxCPf2L7fG","2025-04-25T13:20:12.175Z",{"title":27111,"slug":27112,"articleIntro":-1,"category":27113},"Compte 691 - Participation des salariés aux résultats","compte-691-participation-des-salaries-aux-resultats",[27114],{"metadata":27115,"sys":27118,"fields":27125},{"tags":27116,"concepts":27117},[],[],{"space":27119,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27121,"publishedVersion":425,"revision":24,"contentType":27123,"locale":29},{"sys":27120},{"type":12,"linkType":13,"id":14},{"sys":27122},{"id":21,"type":12,"linkType":22},{"sys":27124},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27126,"metaTitle":435,"metaDescription":436,"mainTitle":27127,"subtitle":454,"heroImage":27142,"ctaButton":477,"ctaLink":478},[434],{"data":27128,"content":27129,"nodeType":410},{},[27130,27136],{"data":27131,"content":27132,"nodeType":447},{},[27133],{"data":27134,"marks":27135,"value":446,"nodeType":83},{},[],{"data":27137,"content":27138,"nodeType":105},{},[27139],{"data":27140,"marks":27141,"value":325,"nodeType":83},{},[],{"metadata":27143,"sys":27146,"fields":27151},{"tags":27144,"concepts":27145},[],[],{"space":27147,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27149,"publishedVersion":24,"revision":45,"locale":29},{"sys":27148},{"type":12,"linkType":13,"id":14},{"sys":27150},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27152},{"url":469,"details":27153,"fileName":475,"contentType":476},{"size":471,"image":27154},{"width":473,"height":474},{"sys":27156,"fields":27158},{"id":27157,"createdAt":25051},"2TO1W2hucSJxWox9xj2EhW",{"title":27159,"slug":27160,"articleIntro":27159,"category":27161},"Compte 11 - Report à nouveau","compte-11-report-a-nouveau",[27162],{"metadata":27163,"sys":27166,"fields":27173},{"tags":27164,"concepts":27165},[],[],{"space":27167,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27169,"publishedVersion":425,"revision":24,"contentType":27171,"locale":29},{"sys":27168},{"type":12,"linkType":13,"id":14},{"sys":27170},{"id":21,"type":12,"linkType":22},{"sys":27172},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27174,"metaTitle":435,"metaDescription":436,"mainTitle":27175,"subtitle":454,"heroImage":27190,"ctaButton":477,"ctaLink":478},[434],{"data":27176,"content":27177,"nodeType":410},{},[27178,27184],{"data":27179,"content":27180,"nodeType":447},{},[27181],{"data":27182,"marks":27183,"value":446,"nodeType":83},{},[],{"data":27185,"content":27186,"nodeType":105},{},[27187],{"data":27188,"marks":27189,"value":325,"nodeType":83},{},[],{"metadata":27191,"sys":27194,"fields":27199},{"tags":27192,"concepts":27193},[],[],{"space":27195,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27197,"publishedVersion":24,"revision":45,"locale":29},{"sys":27196},{"type":12,"linkType":13,"id":14},{"sys":27198},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27200},{"url":469,"details":27201,"fileName":475,"contentType":476},{"size":471,"image":27202},{"width":473,"height":474},{"sys":27204,"fields":27207},{"id":27205,"createdAt":27206},"29mtao98K8dIuxzb3pDzv7","2025-04-25T13:18:30.382Z",{"title":27208,"slug":27209,"articleIntro":27208,"category":27210},"Compte 403 - Fournisseurs - Effets à payer","compte-403-fournisseurs-effets-a-payer",[27211],{"metadata":27212,"sys":27215,"fields":27222},{"tags":27213,"concepts":27214},[],[],{"space":27216,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27218,"publishedVersion":425,"revision":24,"contentType":27220,"locale":29},{"sys":27217},{"type":12,"linkType":13,"id":14},{"sys":27219},{"id":21,"type":12,"linkType":22},{"sys":27221},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27223,"metaTitle":435,"metaDescription":436,"mainTitle":27224,"subtitle":454,"heroImage":27239,"ctaButton":477,"ctaLink":478},[434],{"data":27225,"content":27226,"nodeType":410},{},[27227,27233],{"data":27228,"content":27229,"nodeType":447},{},[27230],{"data":27231,"marks":27232,"value":446,"nodeType":83},{},[],{"data":27234,"content":27235,"nodeType":105},{},[27236],{"data":27237,"marks":27238,"value":325,"nodeType":83},{},[],{"metadata":27240,"sys":27243,"fields":27248},{"tags":27241,"concepts":27242},[],[],{"space":27244,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27246,"publishedVersion":24,"revision":45,"locale":29},{"sys":27245},{"type":12,"linkType":13,"id":14},{"sys":27247},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27249},{"url":469,"details":27250,"fileName":475,"contentType":476},{"size":471,"image":27251},{"width":473,"height":474},{"sys":27253,"fields":27256},{"id":27254,"createdAt":27255},"5GDp2VgpwDuwnN05v58XfL","2025-05-27T14:00:29.293Z",{"title":27257,"slug":27258,"articleIntro":27257,"category":27259},"5191 - Crédit de mobilisation de créances commerciales","compte-5191-credit-de-mobilisation-de-creances-commerciales",[27260],{"metadata":27261,"sys":27264,"fields":27271},{"tags":27262,"concepts":27263},[],[],{"space":27265,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27267,"publishedVersion":425,"revision":24,"contentType":27269,"locale":29},{"sys":27266},{"type":12,"linkType":13,"id":14},{"sys":27268},{"id":21,"type":12,"linkType":22},{"sys":27270},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27272,"metaTitle":435,"metaDescription":436,"mainTitle":27273,"subtitle":454,"heroImage":27288,"ctaButton":477,"ctaLink":478},[434],{"data":27274,"content":27275,"nodeType":410},{},[27276,27282],{"data":27277,"content":27278,"nodeType":447},{},[27279],{"data":27280,"marks":27281,"value":446,"nodeType":83},{},[],{"data":27283,"content":27284,"nodeType":105},{},[27285],{"data":27286,"marks":27287,"value":325,"nodeType":83},{},[],{"metadata":27289,"sys":27292,"fields":27297},{"tags":27290,"concepts":27291},[],[],{"space":27293,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27295,"publishedVersion":24,"revision":45,"locale":29},{"sys":27294},{"type":12,"linkType":13,"id":14},{"sys":27296},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27298},{"url":469,"details":27299,"fileName":475,"contentType":476},{"size":471,"image":27300},{"width":473,"height":474},{"sys":27302,"fields":27305},{"id":27303,"createdAt":27304},"XWfULS6GFOPLPLRtLhkzC","2025-04-25T13:18:30.439Z",{"title":27306,"slug":27307,"articleIntro":27306,"category":27308},"Classe 33 - En-cours de production de biens","classe-33-en-cours-de-production-de-biens",[27309],{"metadata":27310,"sys":27313,"fields":27320},{"tags":27311,"concepts":27312},[],[],{"space":27314,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27316,"publishedVersion":425,"revision":24,"contentType":27318,"locale":29},{"sys":27315},{"type":12,"linkType":13,"id":14},{"sys":27317},{"id":21,"type":12,"linkType":22},{"sys":27319},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27321,"metaTitle":435,"metaDescription":436,"mainTitle":27322,"subtitle":454,"heroImage":27337,"ctaButton":477,"ctaLink":478},[434],{"data":27323,"content":27324,"nodeType":410},{},[27325,27331],{"data":27326,"content":27327,"nodeType":447},{},[27328],{"data":27329,"marks":27330,"value":446,"nodeType":83},{},[],{"data":27332,"content":27333,"nodeType":105},{},[27334],{"data":27335,"marks":27336,"value":325,"nodeType":83},{},[],{"metadata":27338,"sys":27341,"fields":27346},{"tags":27339,"concepts":27340},[],[],{"space":27342,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27344,"publishedVersion":24,"revision":45,"locale":29},{"sys":27343},{"type":12,"linkType":13,"id":14},{"sys":27345},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27347},{"url":469,"details":27348,"fileName":475,"contentType":476},{"size":471,"image":27349},{"width":473,"height":474},{"sys":27351,"fields":27354},{"id":27352,"createdAt":27353},"1s8JlOV4TEdcxOvoZtNV1Z","2025-04-25T13:18:48.593Z",{"title":27355,"slug":27356,"articleIntro":27355,"category":27357},"Compte 44567 - Crédit de TVA à reporter","compte-44567-credit-de-tva-a-reporter",[27358],{"metadata":27359,"sys":27362,"fields":27369},{"tags":27360,"concepts":27361},[],[],{"space":27363,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27365,"publishedVersion":425,"revision":24,"contentType":27367,"locale":29},{"sys":27364},{"type":12,"linkType":13,"id":14},{"sys":27366},{"id":21,"type":12,"linkType":22},{"sys":27368},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27370,"metaTitle":435,"metaDescription":436,"mainTitle":27371,"subtitle":454,"heroImage":27386,"ctaButton":477,"ctaLink":478},[434],{"data":27372,"content":27373,"nodeType":410},{},[27374,27380],{"data":27375,"content":27376,"nodeType":447},{},[27377],{"data":27378,"marks":27379,"value":446,"nodeType":83},{},[],{"data":27381,"content":27382,"nodeType":105},{},[27383],{"data":27384,"marks":27385,"value":325,"nodeType":83},{},[],{"metadata":27387,"sys":27390,"fields":27395},{"tags":27388,"concepts":27389},[],[],{"space":27391,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27393,"publishedVersion":24,"revision":45,"locale":29},{"sys":27392},{"type":12,"linkType":13,"id":14},{"sys":27394},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27396},{"url":469,"details":27397,"fileName":475,"contentType":476},{"size":471,"image":27398},{"width":473,"height":474},{"sys":27400,"fields":27403},{"id":27401,"createdAt":27402},"7c17vWj2ATkDgNhjN7sFbR","2025-04-25T13:19:45.432Z",{"title":27404,"slug":27405,"articleIntro":27404,"category":27406},"Compte 6231 - Annonces et insertions","compte-6231-annonces-et-insertions",[27407],{"metadata":27408,"sys":27411,"fields":27418},{"tags":27409,"concepts":27410},[],[],{"space":27412,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27414,"publishedVersion":425,"revision":24,"contentType":27416,"locale":29},{"sys":27413},{"type":12,"linkType":13,"id":14},{"sys":27415},{"id":21,"type":12,"linkType":22},{"sys":27417},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27419,"metaTitle":435,"metaDescription":436,"mainTitle":27420,"subtitle":454,"heroImage":27435,"ctaButton":477,"ctaLink":478},[434],{"data":27421,"content":27422,"nodeType":410},{},[27423,27429],{"data":27424,"content":27425,"nodeType":447},{},[27426],{"data":27427,"marks":27428,"value":446,"nodeType":83},{},[],{"data":27430,"content":27431,"nodeType":105},{},[27432],{"data":27433,"marks":27434,"value":325,"nodeType":83},{},[],{"metadata":27436,"sys":27439,"fields":27444},{"tags":27437,"concepts":27438},[],[],{"space":27440,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27442,"publishedVersion":24,"revision":45,"locale":29},{"sys":27441},{"type":12,"linkType":13,"id":14},{"sys":27443},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27445},{"url":469,"details":27446,"fileName":475,"contentType":476},{"size":471,"image":27447},{"width":473,"height":474},{"sys":27449,"fields":27452},{"id":27450,"createdAt":27451},"3cjZPUC1EFSd3deGGj0SJe","2025-05-27T14:01:09.316Z",{"title":27453,"slug":27454,"articleIntro":27453,"category":27455},"6161 - Multirisques","compte-6161-multirisques",[27456],{"metadata":27457,"sys":27460,"fields":27467},{"tags":27458,"concepts":27459},[],[],{"space":27461,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27463,"publishedVersion":425,"revision":24,"contentType":27465,"locale":29},{"sys":27462},{"type":12,"linkType":13,"id":14},{"sys":27464},{"id":21,"type":12,"linkType":22},{"sys":27466},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27468,"metaTitle":435,"metaDescription":436,"mainTitle":27469,"subtitle":454,"heroImage":27484,"ctaButton":477,"ctaLink":478},[434],{"data":27470,"content":27471,"nodeType":410},{},[27472,27478],{"data":27473,"content":27474,"nodeType":447},{},[27475],{"data":27476,"marks":27477,"value":446,"nodeType":83},{},[],{"data":27479,"content":27480,"nodeType":105},{},[27481],{"data":27482,"marks":27483,"value":325,"nodeType":83},{},[],{"metadata":27485,"sys":27488,"fields":27493},{"tags":27486,"concepts":27487},[],[],{"space":27489,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27491,"publishedVersion":24,"revision":45,"locale":29},{"sys":27490},{"type":12,"linkType":13,"id":14},{"sys":27492},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27494},{"url":469,"details":27495,"fileName":475,"contentType":476},{"size":471,"image":27496},{"width":473,"height":474},{"sys":27498,"fields":27501},{"id":27499,"createdAt":27500},"4dc1mu5AAFnp6ZOf3epfz6","2025-04-25T13:18:48.601Z",{"title":27502,"slug":27503,"articleIntro":27502,"category":27504},"Compte 448 - État - Charges à payer et produits à recevoir","compte-448-etat-charges-a-payer-et-produits-a-recevoir",[27505],{"metadata":27506,"sys":27509,"fields":27516},{"tags":27507,"concepts":27508},[],[],{"space":27510,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27512,"publishedVersion":425,"revision":24,"contentType":27514,"locale":29},{"sys":27511},{"type":12,"linkType":13,"id":14},{"sys":27513},{"id":21,"type":12,"linkType":22},{"sys":27515},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27517,"metaTitle":435,"metaDescription":436,"mainTitle":27518,"subtitle":454,"heroImage":27533,"ctaButton":477,"ctaLink":478},[434],{"data":27519,"content":27520,"nodeType":410},{},[27521,27527],{"data":27522,"content":27523,"nodeType":447},{},[27524],{"data":27525,"marks":27526,"value":446,"nodeType":83},{},[],{"data":27528,"content":27529,"nodeType":105},{},[27530],{"data":27531,"marks":27532,"value":325,"nodeType":83},{},[],{"metadata":27534,"sys":27537,"fields":27542},{"tags":27535,"concepts":27536},[],[],{"space":27538,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27540,"publishedVersion":24,"revision":45,"locale":29},{"sys":27539},{"type":12,"linkType":13,"id":14},{"sys":27541},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27543},{"url":469,"details":27544,"fileName":475,"contentType":476},{"size":471,"image":27545},{"width":473,"height":474},{"sys":27547,"fields":27550},{"id":27548,"createdAt":27549},"5AFdXJfgbZQp83TWpL4ijF","2025-04-25T13:20:12.209Z",{"title":27551,"slug":27552,"articleIntro":-1,"category":27553},"Compte 713 - Variation des stocks","compte-713-variation-des-stocks",[27554],{"metadata":27555,"sys":27558,"fields":27565},{"tags":27556,"concepts":27557},[],[],{"space":27559,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27561,"publishedVersion":425,"revision":24,"contentType":27563,"locale":29},{"sys":27560},{"type":12,"linkType":13,"id":14},{"sys":27562},{"id":21,"type":12,"linkType":22},{"sys":27564},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27566,"metaTitle":435,"metaDescription":436,"mainTitle":27567,"subtitle":454,"heroImage":27582,"ctaButton":477,"ctaLink":478},[434],{"data":27568,"content":27569,"nodeType":410},{},[27570,27576],{"data":27571,"content":27572,"nodeType":447},{},[27573],{"data":27574,"marks":27575,"value":446,"nodeType":83},{},[],{"data":27577,"content":27578,"nodeType":105},{},[27579],{"data":27580,"marks":27581,"value":325,"nodeType":83},{},[],{"metadata":27583,"sys":27586,"fields":27591},{"tags":27584,"concepts":27585},[],[],{"space":27587,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27589,"publishedVersion":24,"revision":45,"locale":29},{"sys":27588},{"type":12,"linkType":13,"id":14},{"sys":27590},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27592},{"url":469,"details":27593,"fileName":475,"contentType":476},{"size":471,"image":27594},{"width":473,"height":474},{"sys":27596,"fields":27599},{"id":27597,"createdAt":27598},"4YItB6iJ66ENdEFWcs4igP","2025-04-25T13:20:02.169Z",{"title":27600,"slug":27601,"articleIntro":-1,"category":27602},"Compte 658 - Charges diverses de gestion courante","compte-658-charges-diverses-de-gestion-courante",[27603],{"metadata":27604,"sys":27607,"fields":27614},{"tags":27605,"concepts":27606},[],[],{"space":27608,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27610,"publishedVersion":425,"revision":24,"contentType":27612,"locale":29},{"sys":27609},{"type":12,"linkType":13,"id":14},{"sys":27611},{"id":21,"type":12,"linkType":22},{"sys":27613},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27615,"metaTitle":435,"metaDescription":436,"mainTitle":27616,"subtitle":454,"heroImage":27631,"ctaButton":477,"ctaLink":478},[434],{"data":27617,"content":27618,"nodeType":410},{},[27619,27625],{"data":27620,"content":27621,"nodeType":447},{},[27622],{"data":27623,"marks":27624,"value":446,"nodeType":83},{},[],{"data":27626,"content":27627,"nodeType":105},{},[27628],{"data":27629,"marks":27630,"value":325,"nodeType":83},{},[],{"metadata":27632,"sys":27635,"fields":27640},{"tags":27633,"concepts":27634},[],[],{"space":27636,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27638,"publishedVersion":24,"revision":45,"locale":29},{"sys":27637},{"type":12,"linkType":13,"id":14},{"sys":27639},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27641},{"url":469,"details":27642,"fileName":475,"contentType":476},{"size":471,"image":27643},{"width":473,"height":474},{"sys":27645,"fields":27648},{"id":27646,"createdAt":27647},"3wg80kTwzeOmI8Mz89xpHQ","2025-05-27T13:57:19.059Z",{"title":27649,"slug":27650,"articleIntro":27649,"category":27651},"2671 - Créances rattachées à des participations (groupe)","compte-2671-creances-rattachees-a-des-participations-groupe",[27652],{"metadata":27653,"sys":27656,"fields":27663},{"tags":27654,"concepts":27655},[],[],{"space":27657,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27659,"publishedVersion":425,"revision":24,"contentType":27661,"locale":29},{"sys":27658},{"type":12,"linkType":13,"id":14},{"sys":27660},{"id":21,"type":12,"linkType":22},{"sys":27662},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27664,"metaTitle":435,"metaDescription":436,"mainTitle":27665,"subtitle":454,"heroImage":27680,"ctaButton":477,"ctaLink":478},[434],{"data":27666,"content":27667,"nodeType":410},{},[27668,27674],{"data":27669,"content":27670,"nodeType":447},{},[27671],{"data":27672,"marks":27673,"value":446,"nodeType":83},{},[],{"data":27675,"content":27676,"nodeType":105},{},[27677],{"data":27678,"marks":27679,"value":325,"nodeType":83},{},[],{"metadata":27681,"sys":27684,"fields":27689},{"tags":27682,"concepts":27683},[],[],{"space":27685,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27687,"publishedVersion":24,"revision":45,"locale":29},{"sys":27686},{"type":12,"linkType":13,"id":14},{"sys":27688},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27690},{"url":469,"details":27691,"fileName":475,"contentType":476},{"size":471,"image":27692},{"width":473,"height":474},{"sys":27694,"fields":27697},{"id":27695,"createdAt":27696},"5L5T323NJbizqZd9Q35RDj","2025-05-27T13:56:19.143Z",{"title":27698,"slug":27699,"articleIntro":27700,"category":27701},"Compte - 147 - Plus-values réinvesties","compte-147-plus-values-reinvesties","Compte de capitaux propres destiné à l'enregistrement des plus-values de cession d'actifs réinvesties dans l'entreprise",[27702],{"metadata":27703,"sys":27706,"fields":27713},{"tags":27704,"concepts":27705},[],[],{"space":27707,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27709,"publishedVersion":425,"revision":24,"contentType":27711,"locale":29},{"sys":27708},{"type":12,"linkType":13,"id":14},{"sys":27710},{"id":21,"type":12,"linkType":22},{"sys":27712},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27714,"metaTitle":435,"metaDescription":436,"mainTitle":27715,"subtitle":454,"heroImage":27730,"ctaButton":477,"ctaLink":478},[434],{"data":27716,"content":27717,"nodeType":410},{},[27718,27724],{"data":27719,"content":27720,"nodeType":447},{},[27721],{"data":27722,"marks":27723,"value":446,"nodeType":83},{},[],{"data":27725,"content":27726,"nodeType":105},{},[27727],{"data":27728,"marks":27729,"value":325,"nodeType":83},{},[],{"metadata":27731,"sys":27734,"fields":27739},{"tags":27732,"concepts":27733},[],[],{"space":27735,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27737,"publishedVersion":24,"revision":45,"locale":29},{"sys":27736},{"type":12,"linkType":13,"id":14},{"sys":27738},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27740},{"url":469,"details":27741,"fileName":475,"contentType":476},{"size":471,"image":27742},{"width":473,"height":474},{"sys":27744,"fields":27747},{"id":27745,"createdAt":27746},"YCjRZJH6rN059CCClkNZs","2025-04-25T13:19:18.568Z",{"title":27748,"slug":27749,"articleIntro":-1,"category":27750},"Compte 604 - Achat d'études et prestations de services","compte-604-achat-detudes-et-prestations-de-services",[27751],{"metadata":27752,"sys":27755,"fields":27762},{"tags":27753,"concepts":27754},[],[],{"space":27756,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27758,"publishedVersion":425,"revision":24,"contentType":27760,"locale":29},{"sys":27757},{"type":12,"linkType":13,"id":14},{"sys":27759},{"id":21,"type":12,"linkType":22},{"sys":27761},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27763,"metaTitle":435,"metaDescription":436,"mainTitle":27764,"subtitle":454,"heroImage":27779,"ctaButton":477,"ctaLink":478},[434],{"data":27765,"content":27766,"nodeType":410},{},[27767,27773],{"data":27768,"content":27769,"nodeType":447},{},[27770],{"data":27771,"marks":27772,"value":446,"nodeType":83},{},[],{"data":27774,"content":27775,"nodeType":105},{},[27776],{"data":27777,"marks":27778,"value":325,"nodeType":83},{},[],{"metadata":27780,"sys":27783,"fields":27788},{"tags":27781,"concepts":27782},[],[],{"space":27784,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27786,"publishedVersion":24,"revision":45,"locale":29},{"sys":27785},{"type":12,"linkType":13,"id":14},{"sys":27787},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27789},{"url":469,"details":27790,"fileName":475,"contentType":476},{"size":471,"image":27791},{"width":473,"height":474},{"sys":27793,"fields":27796},{"id":27794,"createdAt":27795},"5HVOzPTbTHa9lgyCzj6FIh","2025-04-25T13:18:28.678Z",{"title":27797,"slug":27798,"articleIntro":-1,"category":27799},"Compte 409 - Fournisseurs débiteurs","compte-409-fournisseurs-debiteurs",[27800],{"metadata":27801,"sys":27804,"fields":27811},{"tags":27802,"concepts":27803},[],[],{"space":27805,"id":420,"type":16,"createdAt":421,"updatedAt":422,"environment":27807,"publishedVersion":425,"revision":24,"contentType":27809,"locale":29},{"sys":27806},{"type":12,"linkType":13,"id":14},{"sys":27808},{"id":21,"type":12,"linkType":22},{"sys":27810},{"type":12,"linkType":27,"id":428},{"contentfulName":430,"modelCategoryName":431,"slug":432,"contentTypeSlug":27812,"metaTitle":435,"metaDescription":436,"mainTitle":27813,"subtitle":454,"heroImage":27828,"ctaButton":477,"ctaLink":478},[434],{"data":27814,"content":27815,"nodeType":410},{},[27816,27822],{"data":27817,"content":27818,"nodeType":447},{},[27819],{"data":27820,"marks":27821,"value":446,"nodeType":83},{},[],{"data":27823,"content":27824,"nodeType":105},{},[27825],{"data":27826,"marks":27827,"value":325,"nodeType":83},{},[],{"metadata":27829,"sys":27832,"fields":27837},{"tags":27830,"concepts":27831},[],[],{"space":27833,"id":462,"type":59,"createdAt":463,"updatedAt":463,"environment":27835,"publishedVersion":24,"revision":45,"locale":29},{"sys":27834},{"type":12,"linkType":13,"id":14},{"sys":27836},{"id":21,"type":12,"linkType":22},{"title":467,"description":325,"file":27838},{"url":469,"details":27839,"fileName":475,"contentType":476},{"size":471,"image":27840},{"width":473,"height":474},1780085402873]